Results 251 to 260 of about 28,258 (303)

Support for Transgender and Nonbinary Individuals Seeking Vaginoplasty (STRIVE) study: protocol for a national randomised pragmatic trial. [PDF]

BMJ Open
Sage L, Hart E, Meyer N, Hnilicka O, Penkin A, Poteat TC, Aguayo-Romero R, Comstock BA, STRIVE Publications Committee, Dy GW.   +9 more
europepmc   +1 more source

Evaluating health and social care integration in England's Pioneer programme: The challenges of undertaking research in service delivery and research regulatory systems that are not fit for purpose. [PDF]

J Health Serv Res Policy
Durand MA, Erens B, Wistow G, Hoomans T, Manacorda T, Mays N.   +5 more
europepmc   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Some of the next articles are maybe not open access.

Related searches:

The Effect of Accrual Heterogeneity on Accrual Quality Inferences

The Accounting Review, 2021
ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek   +2 more
openaire   +1 more source

Accruals quality and analyst coverage

Journal of Banking & Finance, 2006
We examine the relation between analyst coverage and accruals quality. Because accrual accounting requires managers to estimate the future economic consequences of current events, accruals reflect estimation errors and potential managerial opportunism. This may lower accruals quality and provide noisier signals of firm value.
Minsup Song, Mary Harris Stanford, Gerald J. Lobo   +2 more
openaire   +1 more source

Accruals quality and leverage adjustments

Journal of Applied Accounting Research, 2020
Purpose This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage.
Dufour, Dominique, Luu, Philippe, Teller, Pierre   +2 more
openaire   +2 more sources

CFO Gender and Accruals Quality

Accounting Horizons, 2010
SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have ...
Abhijit Barua, Lewis F. Davidson, Dasaratha V. Rama, Sheela Thiruvadi   +3 more
openaire   +1 more source

Firm Accrual Quality Surrounding Restatements

SSRN Electronic Journal, 2010
We examine direct measures of accrual quality for a sample of restatement firms and find that accrual quality improves significantly, on average, from the period of misstatement to the post-restatement period. Using the Institute of Internal Auditors corporate governance model to frame our multivariate analysis, we find that both post-restatement ...
Christine I. Wiedman, Kevin B. Hendricks
openaire   +1 more source

The Pricing of Accrual Quality

SSRN Electronic Journal, 2010
Contrary to the recent literature which suggests that accrual quality predicts low returns, we find a strong and long-lasting positive relation between the accrual quality measure of Dechow and Dichev (2002) (DD) and future returns. In decile portfolios that rank on DD, a hedge portfolio that goes long in the lowest decile and short in the highest ...
Sati P. Bandyopadhyay, Tony S. Wirjanto, Alan Guoming Huang   +2 more
openaire   +1 more source