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Uncovering Real Earnings Management: Pay Attention to Risk-Taking Behavior

open access: greenInternational Journal of Financial Studies, 2021
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management.
Samar Alharbi   +2 more
doaj   +2 more sources

Techniques from Magic Applied to Design (TMAD)

open access: yesDiseña, 2019
Understanding human perception empirically ‒ to the point of being able to manipulate it ‒ allows magicians to perform illusions that appear to be supernatural.
Felipe Vilches Ivelić
doaj   +9 more sources

Organization and planning of university faculty training in virtual classrooms for the inclusion of people with disabilities

open access: yesHumanities & Social Sciences Communications, 2023
Despite the proliferation of conventions, declarations, and recommendations for inclusive education, many students with disabilities do not complete their university studies.
Pedro Aceituno-Aceituno   +3 more
doaj   +1 more source

​​Irritating Bowels​: Attention and Everyday Management of Gut Trouble in Denmark

open access: yesMedicine Anthropology Theory, 2023
Irritable bowel syndrome (IBS) constitutes an irritating and embarrassing problem for an estimated 11–16% of the Danish population. Based on long-term ethnographic fieldwork, this article explores how young and middle-aged people diagnosed with IBS ...
Camilla Brændstrup Laursen
doaj   +1 more source

Attention to Wi-Fi Diversity: Resource Management in WLANs With Heterogeneous APs

open access: yesIEEE Access, 2021
Many home networks integrate a small number (typically 2-4) of Wi-Fi Access Points (APs), with heterogeneous characteristics: different 802.11 variants, capabilities and security schemes.
Jose Saldana   +6 more
doaj   +1 more source

Self-Attention-Based Short-Term Load Forecasting Considering Demand-Side Management

open access: yesEnergies, 2022
Accurate and rapid forecasting of short-term loads facilitates demand-side management by electricity retailers. The complexity of customer demand makes traditional forecasting methods incapable of meeting the accuracy requirements, so a self-attention ...
Fan Yu   +4 more
doaj   +1 more source

Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

open access: yesMathematics, 2023
Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu   +3 more
doaj   +1 more source

Psychosocial issues need more attention in COPD self-management education

open access: yesScandinavian Journal of Primary Health Care, 2020
Objective: To find out how regularly the contents of patient education regarded as essential for COPD patients’ self-management are provided by healthcare professionals in specialised healthcare (SHC) and primary healthcare (PHC) in Finland.
Hannele Siltanen   +5 more
doaj   +1 more source

Оrganizational attention deficit as sustainability indicator: assessment and management

open access: yesIndustrija, 2013
The aim of this paper is to contribute towards dealing with the attention indicator in a standard Pressure-State-Response (PSR) framework of sustainable development.
Silvana Markovska-Simoska   +3 more
doaj   +1 more source

The Study of Reference Architecture Elements for Knowledge Management in Financial Institutions (A case Study: Saderat Bank of Iran Research, Evolution and Planning Center) [PDF]

open access: yesبازیابی دانش و نظام‌های معنایی, 2019
The purpose of this research was to investigate the reference architecture elements for knowledge management in financial institutions. This research is both qualitative and quantitative using the survey method.
Hurie Sadighi
doaj   +1 more source

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