Results 241 to 250 of about 3,929 (296)

Evaluating the impact of financial navigation on financial catastrophe and distress for cancer care: a randomized control trial-COST-FIN. [PDF]

open access: yesTrials
Sohail AH   +43 more
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]

open access: yesJ Thorac Dis
Hayashi F   +18 more
europepmc   +1 more source

The market pricing of accruals quality [PDF]

open access: yesJournal of Accounting and Economics, 2005
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]

open access: yesSSRN Electronic Journal, 2004
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

Accruals quality, financial constraints, and corporate cash holdings

Managerial Finance, 2019
Purpose 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]

open access: yes, 2008
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

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