Results 41 to 50 of about 18,621 (269)

Discretionary Accruals: Earnings Management... Or Not?

SSRN Electronic Journal, 2016
This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
openaire   +2 more sources

Prevalence, Determinants, and Outcomes of Low Disease Activity and Remission Attainment in Patients With Systemic Lupus Erythematosus That Is Clinically Active

Arthritis Care &Research, EarlyView.
Objective This study aimed to identify in patients with systemic lupus erythematosus (SLE) with clinically active disease the attainment of frequency and determinants of Lupus Low Disease Activity State (LLDAS) and Definition of Remission in SLE (DORIS) and the frequency and determinants of flare and damage accrual after target attainment.
Yanjie Hao, Dylan Hansen, Rangi Kandane‐Rathnayake, Worawit Louthrenoo, Yi‐Hsing Chen, Jiacai Cho, Aisha Lateef, Laniyati Hamijoyo, Shue Fen Luo, Yeong‐Jian Jan Wu, Sandra Navarra, Leonid Zamora, Zhanguo Li, Sargunan Sockalingam, Yasuhiro Katsumata, Masayoshi Harigai, Zhuoli Zhang, Madelynn Chan, Jun Kikuchi, Tsutomu Takeuchi, Sang‐Cheol Bae, Fiona Goldblatt, Sean O'Neill, Kristine (Pek Ling) Ng, Annie Law, B. M. D. B. Basnayake, Nicola Tugnet, Sunil Kumar, Cherica Tee, Michael Tee, Naoaki Ohkubo, Yoshiya Tanaka, Shirley Chan, C. S. Lau, Vera Golder, Alberta Hoi, Shereen Oon, Eric Morand, Mandana Nikpour, for the Asia‐Pacific Lupus Collaboration   +39 more
wiley   +1 more source

Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

BBR: Brazilian Business Review, 2018
This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer   +2 more
doaj   +1 more source

Pharmacokinetics, Pharmacodynamics, and Safety of Subcutaneous Belimumab in Pediatric Patients with Systemic Lupus Erythematosus: A Multicenter, Open‐Label Trial

Arthritis Care &Research, Accepted Article.
Objective This study aimed to characterize the pharmacokinetics, pharmacodynamics, safety, and exploratory efficacy of subcutaneous belimumab in pediatric patients with active systemic lupus erythematosus (SLE) receiving standard therapy. Methods This single‐arm, multicenter, open‐label trial (GSK study 200908; NCT04179032) used three‐weight‐band ...
Hermine I. Brunner, Jordi Antón, Inmaculada Calvo‐Penadés, Richard Dimelow, Gerd Horneff, Sylvia Kamphuis, Rebecca Marino, Andre van Maurik, Kirsten Minden, Masaaki Mori, Josephine Ocran‐Appiah, Christel Wilkinson, Yuichi Yamasaki, Deepak Assudani, for the Pediatric Rheumatology Collaborative Study Group (PRCSG) and Paediatric Rheumatology International Trials Organisation (PRINTO) network investigators   +14 more
wiley   +1 more source

Managerial share ownership and discretionary accruals in Australia : do independent and executive directors have different incentives?

, 2011
We examine the relation between managerial share ownership (MSO) and discretionary accruals in Australia. We find a positive relation between MSO and discretionary accruals up to a certain level of MSO followed by a negative relation (inverse U-shaped ...
Khan, Arifur, Mather, Paul
core   +1 more source

An investigation on how to estimate future cash flows: Evidence from Tehran Stock Exchange [PDF]

, 2014
This paper presents an empirical investigation to predict future cash flows using present cash flow and accruals using the information of 96 selected firms listed on Tehran Stock Exchange over the period 2007-2011.
Iman Jokar, Roghayeh Ahmdi Panah Banad Koki   +1 more
core   +1 more source

Laparoscopic and Endoscopic Cooperative Surgery for Gastric Cancer as an Alternative Treatment in Elderly Patients: A Prospective Observational Study

Annals of Gastroenterological Surgery, EarlyView.
In a prospective study of 20 elderly gastric cancer patients who declined gastrectomy, laparoscopic and endoscopic cooperative surgery (LECS) was technically safe and preserved postoperative function. However, as oncological curability cannot be assured in advanced cases, careful selection and informed consent are essential.
Marie Washio, Keishi Yamashita, Takuya Wada, Mikiko Sakuraya, Hiroki Harada, Tadashi Higuchi, Koshi Kumagai, Yasushi Orihashi, Chika Kusano, Naoki Hiki   +9 more
wiley   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

Business Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang, Premkanth Puwanenthiren, Edward Jones, Hoang Long Phan, Abdelhafid Benamraoui   +4 more
wiley   +1 more source

Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [PDF]

مجله دانش حسابداری, 2012
The aim of this study is to investigate the relationship between the accruals quality and the cash holdings for the listed companies in the Tehran Stock Exchange.
Shokrollah Khajavi, Anvar Bayazidi, Saeed Jabbarzadeh Kangarlue   +2 more
doaj   +1 more source

CEOs and Earnings Management: the Distributional Anomalies of Discretionary Accruals in Post-SOX Era [PDF]

, 2016
This thesis examines anomalies related to the discretionary accruals usage during the tenures of CEOs in listed U.S. companies since the implementation of Sarbanes-Oxley Act. The approach used in this thesis is quantitative in nature.
Pantzar, Jere
core