Results 81 to 90 of about 3,929 (296)
Annals of Neurology, EarlyView.Objective The objective of this study was to quantify incremental diagnostic yield and prognostic value of continuous electroencephalography (cEEG; ≥12 hours) versus a 60‐minute short electroencephalography (sEEG) in predicting post‐stroke epilepsy (PSE) in patients without acute symptomatic seizures.
Kai Michael Schubert +8 more
wiley +1 more source
Investigating the Accruals Anomaly in Egypt" Evidence from An Inefficient Market: An Empirical Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةThis study investigates the presence and persistence of the accruals anomaly in the Egyptian stock market, a frontier market characterized by low liquidity, limited investor sophistication, and informational inefficiencies.
Nehad Hosny Yusuf El-Sayed +1 more
doaj +1 more source
Inventory policy, accruals quality and information risk
, 2007 This paper provides evidence consistent with firms with Last-in-first-out (LIFO) inventory policy being priced by the market as having lower information risk than First-in-first-out (FIFO) firms.
Bin Srinidhi (13348908) +2 more
core +1 more source
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 +3 more
core +1 more source
Annals of Neurology, EarlyView.Objective Multiple sclerosis (MS) is a chronic autoimmune disease where B cells play a central pathogenic role. Cladribine, an oral therapy, provides durable benefits by reshaping lymphocyte populations, yet its specific long‐term impact on distinct B‐cell subsets is not fully understood.
Marta Pirronello +20 more
wiley +1 more source
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core
Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms. [PDF]
While the extant empirical literature on earnings management focuses on incentives, constraints and consequences in US listed companies, we present results on nonlisted companies that operate in a continental European environment (Belgium); and we ...
Willekens, Marleen +2 more
core
The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
core
Arthritis &Rheumatology, EarlyView.Objective Lupus nephritis (LN) is one of the most severe manifestations of systemic lupus erythematosus (SLE) and is partially driven by type I interferon signaling. Anifrolumab, an approved treatment for patients with SLE, has been investigated in a phase 2 trial in patients with LN receiving standard therapy (TULIP‐LN, ClinicalTrials.gov identifier ...
Andrea Fava +8 more
wiley +1 more source
Multi‐Omic Profiling Reveals Immune Cell Priming Signature Linked to Lupus Prognosis
Arthritis &Rheumatology, EarlyView.Objective Systemic lupus erythematosus (SLE) is a multiorgan disease with widespread immune dysregulation and significant unmet clinical need. Blood‐based gene expression studies have advanced our understanding of SLE pathogenesis but may overlook critical tissue‐specific mechanisms that drive disease heterogeneity and progression.
Michael A. Smith +23 more
wiley +1 more source