Results 201 to 210 of about 3,929 (296)
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
Evaluating the impact of delayed study startup on accrual in cancer studies. [PDF]
Ratnayake I +9 more
europepmc +1 more source
Limited evidence links processed meat intake and non‐cardia gastric cancer, while esophageal adenocarcinoma is increasing in Western countries, where diets are typically high in red and processed meats. Using data from over 450,000 participants from a large prospective study, the authors examined meat consumption and the risk of gastric and esophageal ...
Catalina Bonet +25 more
wiley +1 more source
Consideration of factors of low accrual and methods for setting appropriate accrual periods: Japan Clinical Oncology Group study. [PDF]
Sasaki K +7 more
europepmc +1 more source
Pre‐treatment DPYD and UGT1A1 genotyping is increasingly used to prevent fluoropyrimidine‐ and irinotecan‐related toxicity, but variant‐specific real‐world effects remain unclear. In an unselected cohort of cancer patients with actionable genotypes, genotype‐driven dosing improved safety while preserving treatment exposure in high‐risk DPYD c.1905+1G>A
Martina Gambron +12 more
wiley +1 more source
Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
Maternal periconception serum vitamin B12 concentration and risk of preterm birth: a prospective cohort study. [PDF]
Peng Y +8 more
europepmc +1 more source
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Green investors and ESG ratings divergence. [PDF]
Ge Y, Zhang R, Zhu H.
europepmc +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source

