Evaluating the impact of financial navigation on financial catastrophe and distress for cancer care: a randomized control trial-COST-FIN. [PDF]
Sohail AH +43 more
europepmc +1 more source
From ratings to action: The impact of ESG performance on corporate innovation. [PDF]
Wang Y, Wang X.
europepmc +1 more source
Impact of sarcopenia on ventricular remodelling following coronary artery bypass grafting in elderly patients with coronary heart disease. [PDF]
Li H, Ma F, Li Y, Su Z, Wang X.
europepmc +1 more source
A phase II clinical trial on the efficacy and safety of carboplatin plus nab-paclitaxel in chemotherapy-naive advanced or recurrent thymic epithelial tumors: protocol of Nab-TET. [PDF]
Hayashi F +18 more
europepmc +1 more source
The market pricing of accruals quality [PDF]
We investigate whether investors price accruals quality, our proxy for the information risk associated with earnings. Measuring accruals quality (AQ) as the standard deviation of residuals from regressions relating current accruals to cash flows, we find that poorer AQ is associated with larger costs of debt and equity. This result is consistent across
Francis, Jennifer +3 more
openaire +2 more sources
Call Options and Accruals Quality [PDF]
We investigate whether greater use of call options in compensation and financing arrangements is associated with financial reporting choices that affect accruals quality, which previous research has shown to be a priced measure of information risk. Consistent with prior research documenting an association between the use of call options in compensation
Francis, Jennifer +2 more
openaire +2 more sources
Related searches:
Accruals quality, financial constraints, and corporate cash holdings
Managerial Finance, 2019Purpose The purpose of this paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect. Design/methodology/approach The paper examines a large sample of 6,501 observations of 741 firms listed on Euronext Paris over the period ...
Hatem Mansali, Imen Derouiche
exaly +4 more sources
Earnings quality, accruals and subjective goodwill accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
Yuko Katsuo
openaire +2 more sources

