Results 201 to 210 of about 3,929 (296)

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

open access: yesInternational Insolvency Review, EarlyView.
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]

open access: yesContemp Clin Trials Commun
Ratnayake I   +9 more
europepmc   +1 more source

Meat Intake and Risk of Gastric and Esophageal Adenocarcinoma in the European Prospective Investigation Into Cancer and Nutrition (EPIC) Study

open access: yesInternational Journal of Cancer, EarlyView.
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

DPYD and UGT1A1 Genotype‐Based Dosing for Fluoropyrimidines and Irinotecan Chemotherapy: Variant‐Specific Impact on Treatment Intensity and Toxicity

open access: yesInternational Journal of Cancer, EarlyView.
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

open access: yesInternational Journal of Finance &Economics, EarlyView.
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

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
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

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
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

Home - About - Disclaimer - Privacy