Results 21 to 30 of about 2,915 (237)

The Effect of Bankruptcy Contagion on Earnings Informativeness [PDF]

بررسی‌های حسابداری و حسابرسی, 2019
Objective: This study examines the effect of inter-industry bankruptcy contagion on earnings informativeness of surviving firms between 2011 – 2015. Methods: In this regard, we test the informativeness of 123 companies listed in the Tehran stock Exchange
Elaheh Ahmadi Amin, Arash Tahriri
doaj   +1 more source

Challenges of Population Policies on Childbearing and Reproductive Health After the Islamic Revolution of Iran [PDF]

Journal of Health Sciences and Surveillance System, 2022
Background: The nature of population policies in the field of health, especially population, fertility, and childbearing is complicated, so the families’ and policymakers’ decision on the quantity and quality of the reproduction and the childbearing ...
Parviz Mirzaei, Nafiseh Vaez, Mohammad Hassan Talebian   +2 more
doaj   +1 more source

Floristic Quality Assessment: a critique, a defense, and a primer

Ecosphere, 2019
Floristic Quality Assessment (FQA) measures have become extraordinarily influential ecological metrics in North America over the past 20 yr. Government agencies, conservation organizations, land managers, and researchers alike utilize this plant‐based ...
Greg Spyreas
doaj   +1 more source

The Link between Information Asymmetry and Conservatism in Financial Reporting [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. Becouse we argu that information asymmetry between equeity investors generates accounting conservatism in ...
Javad Rezazadeh, Abdollah Azad
doaj  

DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM

Russian Journal of Agricultural and Socio-Economic Sciences, 2020
This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I., Yustisia N., Abdurrahman F.   +2 more
doaj   +1 more source

The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [PDF]

مطالعات تجربی حسابداری مالی
The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative
Hanie Hekmat, Vahid Heydarzadeh khalife khandi, Razieh Ghorbani   +2 more
doaj   +1 more source

The Effect of Income Smoothing, Accounting Conservatism, and Earning Information on the Earnings Response Coefficient

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009
This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
openaire   +1 more source

Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia

Finance, Accounting and Business Analysis, 2023
Purpose: The purpose of this study is to analyze the influence of accounting conservatism, profitability, growth opportunities, and default risk on the earnings responsiveness coefficient of mining sector companies listed on the Indonesia Stock Exchange ...
Adi Gunanto
doaj  

Shared Genetic Effects and Antagonistic Pleiotropy Between Multiple Sclerosis and Common Cancers

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epidemiologic studies have reported inconsistent altered cancer risk in individuals with multiple sclerosis (MS). Factors such as immune dysregulation, comorbidities, and disease‐modifying therapies may contribute to this variability.
Asli Buyukkurt, Marius Ygonia, Ali Manouchehrinia, Philippe Lefrançois, Ingrid Kockum, Adil Harroud   +5 more
wiley   +1 more source

Moderating effect of bank performance on bank value: Evidence from Jordan [PDF]

Banks and Bank Systems
The relationship between bank performance and bank value is a crucial area of study, particularly in the context of emerging economies like Jordan. This study aims to investigate the moderating effect of bank performance on bank value, providing insight ...
Mohammad Fawzi Shubita, Nahed Habis Alrawashedh, Jafer Marouf Alsawalhah, Eman Tawfiq Shaikh Saleh   +3 more
doaj   +1 more source