Results 131 to 140 of about 28,413 (297)
Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]
, 2011 The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core +1 more source
AI‐driven circular economy optimization in waste management: A review of current evidence
Environmental Progress &Sustainable Energy, EarlyView.Abstract The integration of artificial intelligence (AI) and machine learning (ML) in waste management has the potential to significantly advance circular economy objectives by enhancing efficiency, reducing waste, and optimizing resource recovery. However, realising these benefits depends on addressing significant technical, economic, and systemic ...
David Bamidele Olawade +3 more
wiley +1 more source
Accruals in High Tech Industries [PDF]
Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables.
Charlotte Disle +2 more
core
حسابداری و شفافیت مالیPurpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational.
Mohamad Mohamadi +1 more
doaj
Mechanisms of SCN2A loss of function do not predict presence or phenotype of epilepsy
Epilepsia, EarlyView.Abstract Objective SCN2A loss‐of‐function (LoF) variants are associated with epilepsy (onset age ≥ 3 months), intellectual disability (ID), and autism spectrum disorder (ASD). Despite numerous identified variants and the description of phenotypic subgroups, relationships between Nav1.2 channel dysfunction and clinical phenotypes remain unclear.
Marsha Tan +23 more
wiley +1 more source
The Real Effects of Investor Sentiment [PDF]
We study how stock market mispricing might influence individual firms' investment decisions. We find a positive relation between investment and a number of proxies for mispricing, controlling for investment opportunities and financial slack, suggesting ...
Christopher Polk, Paola Sapienza
core
Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates [PDF]
, 2016 Prior literature is mixed as to whether smoothing through accruals indicates higher or lower financial reporting quality (Tucker and Zarowin 2006; Jayaraman 2008; Dechow et al. 2010).
Demere, Paul +3 more
core
Epilepsia, EarlyView.Abstract Objective Dravet syndrome (DS) is the prototypic developmental and epileptic encephalopathy, characterized by drug‐resistant seizures, developmental slowing, and many other morbidities. Detailed characterization of behavioral phenotypes and social–emotional skill development are limited.
Ingrid E. Scheffer +26 more
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Technology, Information Production, and Market Efficiency [PDF]
A well functioning securities market relies on the availability of accurate information, a broad base of investors who can process this information, legal protection of these investors’ rights, and a liquid secondary market unencumbered by excessive ...
Andrei Shleifer +2 more
core