Results 71 to 80 of about 7,120,844 (293)

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.
Yuko Katsuo
core  

Associations of Frailty With the Risk of Incident Cancer and Cancer‐Related Mortality in Veterans With Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective This study investigated the association between frailty and cancer incidence and mortality in patients with rheumatoid arthritis (RA). It aimed to identify how frailty influences cancer risk and cancer‐specific outcomes. Methods This retrospective cohort study analyzed data from the Veterans’ Affairs Rheumatoid Arthritis Registry (2002–2023).
Bhavik Bansal, Aaron Baraff, Katherine Wysham, James S. Andrews, Bryant R. England, Ted R. Mikuls, Joshua Baker, Kaleb Michaud, Alexa Meara, Una Makris, Carolyn Presley, Ariela Orkaby, Namrata Singh   +12 more
wiley   +1 more source

Comparing Relationship between Quality of Earning and Stock Return of Companies Listed in Tehran Stock Exchange [PDF]

International Journal of Management, Accounting and Economics, 2015
In this research, role of accruals in description of earning quality of the companies listed in Tehran Stock Exchange has been studied and relationship between quality of earning, through accruals and its constituents, and normal stock return has been ...
Mehrnoosh Ebrahimi, Asghar Asadi, Hamid Kordlouie   +2 more
doaj  

Robotics in Ionizing Radiation Environments: Vulnerabilities, Hardening, and Future Directions

Advanced Robotics Research, EarlyView.
Radiation exposure causes cumulative degradation in robotic sensors, actuators, and electronic logic, often leading to undetected failures. This study maps component vulnerabilities, evaluates hardening and shielding strategies, and identifies testing gaps that must be addressed to enable next‐generation radiation‐tolerant robotic systems.
Francis A. K. Djirackor, Josephine T. Djirackor, Amanuel Abrdo Tereda, Sun Yi, Younho Seong   +4 more
wiley   +1 more source

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

Advanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 more
wiley   +1 more source

A re‐examination of accruals quality following restatements

Journal of Business Finance & Accounting, 2016
AbstractEmpirical research from the first years following the Sarbanes‐Oxley Act (SOX) in the US suggests that firms improve accruals quality following restatements, but the materiality of restatements has declined since then. This decline may affect firms' responses to restatements, and hence we re‐examine whether restatements are associated with ...
Marie Herly, Jan Bartholdy, Frank Thinggaard   +2 more
openaire   +1 more source

Biochemically Constrained Multi‐Omics Integration Reveals Protein–Metabolite Dependencies Across Diseases

Advanced Science, EarlyView.
ProMetNet introduces a biologically constrained deep learning framework for proteo‐metabolomic integration by embedding Reactome‐derived pathway topology into neural networks. It captures non‐linear molecular dependencies and pathway‐level metabolic reorganization, enabling interpretable discrimination.
Minghui Zhao, Na Zhou, Ruotong Liu, Xiaofei Li, Jian Li, Fuzhong Xue, Qingzhen Hou   +6 more
wiley   +1 more source

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot, Christian Calmès, Denis Cormier, Raymond Théoret   +3 more
core  

The Association Between Dividends and Accruals Quality [PDF]

, 2018
This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies on a large sample of 2387 ...
Rampershad, Aveen, Aveen Rampershad, Charl Villiers, De Villiers, Charl Johannes, de Villiers, Charl   +4 more
core   +1 more source

TNAP and PHOSPHO1 Function Synergistically to Afford Critical Control Over the Mineralization of the Postnatal Murine Skeleton

Advanced Science, EarlyView.
Biomineralization underpins skeletal development, yet its molecular control remains incompletely understood. Using a novel murine knockout model, this study reveals the essential and complementary roles of PHOSPHO1 and TNAP in postnatal skeletal development.
Lucie E. Bourne, Aikta Sharma, Scott Dillon, Jacob Keen, Soher N. Jayash, Natalie Crump, Lucinda A.E. Evans, Maya Karmali, Worachet Promruk, Claire E. Clarkin, Sonoko Narisawa, Louise Stephen, Brian L. Foster, José Luis Millán, Colin Farquharson, Katherine A. Staines   +15 more
wiley   +1 more source