Results 41 to 50 of about 7,120,844 (293)
Jurnal Aplikasi Manajemen, 2018 This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment ...
Wuryan Andayani +3 more
doaj +1 more source
SAGE Open, 2021 Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of
Juan L. Gandía, David Huguet
doaj +1 more source
Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia [PDF]
, 2018 The required professional and ethical pronouncements\ud of accountants mean that auditors need to be competent and exercise due care and skill in the performance\ud of their audits.
Gul, Ferdinand A. +4 more
core +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Reduced bone mineral density (BMD) has been reported in survivors of childhood and young adult acute lymphoblastic leukaemia (ALL); however, data from cohorts treated with contemporary protocols and including matched controls remain limited.
Karen Schow Jensen +10 more
wiley +1 more source
Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2012 The aim of this study is to investigate the relationship between the accruals quality and the cash holdings for the listed companies in the Tehran Stock Exchange.
Shokrollah Khajavi +2 more
doaj +1 more source
Construct Validity in Accruals Quality Research [PDF]
, 2022 A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions.
Nezlobin, Alexander +5 more
core +1 more source
The human gut microbiome across the life course
FEBS Letters, EarlyView.Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero +4 more
wiley +1 more source
Molecular Oncology, EarlyView.Detecting circulating tumor cells (CTCs) in blood before surgery may help predict outcomes in patients with head and neck squamous cell carcinoma (HNSCC). Here, we show when combined with tumor size and lymph node involvement from routine imaging, CTC status identifies high‐risk patients with poorer survival—offering a simple, minimally invasive tool ...
Susanne Flach +9 more
wiley +1 more source
The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core +3 more sources
Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2016 In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies.
Hamzeh Didar +2 more
doaj +1 more source