Results 141 to 150 of about 18,872 (297)
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 ...
José António Moreira, Peter F. Pope
core
Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom
British Journal of Industrial Relations, EarlyView.ABSTRACT This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at ...
Hildebrando Pahula, Charles Ambilichu
wiley +1 more source
Manajemen Laba Pada Perusahaan LQ 45 Dan Non LQ 45 [PDF]
, 2012 This study aimed to examine whether there is any indication of earnings management in corporate LQ 45 and Non LQ 45. Earnings management is represented by discretionary accruals (DA) as a measure of earnings management.
Simarmata, Leonardo Fidelis
core
BJU International, EarlyView.Objectives To examine the role of multiparametric magnetic resonance imaging (mpMRI) in enhancing prostate cancer (PCa) detection and selecting candidates for active surveillance (AS), given that its utility in monitoring disease progression remains unclear.
Seyed Hossein Hosseini Sharifi +19 more
wiley +1 more source
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
europepmc +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P. +2 more
core +1 more source
Independent Auditor’s Roles in Decreasing Discretionary Accrual
بررسیهای حسابداری و حسابرسی, 2009 In this study we examine the relation between auditors, auditor’s reports and earnings management (EM). EM is measured by discretionary accrual (DA). In the case of auditors, type of auditor institutions, type of auditor’s opinion in audit reports and the number of qualification paragraphs in audit reports are measured on DA.
Ali Ebrahimi Kordlar, Seyed Aziz Seyedy
openaire +1 more source
Clinical Endocrinology, EarlyView.ABSTRACT Context Adult data indicate that hypogonadism is underdiagnosed and undertreated in Prader‐Willi Syndrome (PWS). Objectives We aimed to describe the spectrum of pubertal development, and the diagnosis and treatment of hypogonadism in paediatric/adolescent patients with PWS. Design/Patients A retrospective cohort study of patients with PWS aged
Helen Nguyen +2 more
wiley +1 more source
Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Environ Sci Pollut Res Int, 2023 Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc +1 more source
The role of foreign capital flows in health finance
Economic Inquiry, EarlyView.Abstract This study develops an open economy version of the health deficit model to examine how rising health expenditures affect international capital flows, external balances, and welfare. The government issues bonds in international capital markets, linking health policy to international financial dynamics.
Mark Christopher Kelly
wiley +1 more source