Results 1 to 10 of about 149 (145)
Earnings Management and Cultural Values [PDF]
SSRN Electronic Journal, 2008 Using theory and empirical data from social psychology to measure for cultural differences between countries, we study the effect of individualism as defined by Hofstede (1980) and egalitarianism as defined by Schwartz (1994, 1999, 2004) on earnings management. We find a significant influence of both cultural measures. In line with Licht et al. (2004),
Desender, Kurt Achiel +2 more
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Earnings, Earnings Growth and Value
Foundations and Trends® in Accounting, 2007 A recent paper by Ohlson and Juettner-Nauroth (2005) develops a model in which a firm’s expected earnings and their growth determine its value. At least on its surface, the model appeals because it embeds the core principle used in investment practice and, further, generalizes the Constant Growth model (Gordon and Williams) without restricting the firm’
James Ohlson, Zhan Gao
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Earnings and the Value of Voting Rights
Financial Management, 2016 ABSTRACT Corporate control is integral to capital markets, yet its link to financial reporting remains elusive, partly due to challenges in valuing voting rights. Using a novel option‐based methodology, we quantify the voting premium and examine its response to earnings announcements, documenting a significant negative relation with ...
Gurun, UG, Karakas, O
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ASSIST: Refinement of a Benefits Navigator Intervention Among Low‐Income Pediatric Oncology Families
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background/Objectives Children with cancer living in poverty experience worse survival and quality of life. Interventions connecting low‐income families to benefits (e.g., Supplemental Nutrition Assistance Program [SNAP] improve health outcomes; yet nearly 50% of SNAP‐eligible pediatric oncology families are unenrolled.
Puja J. Umaretiya +11 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles +14 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier +12 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey +8 more
wiley +1 more source
Arthritis Care &Research, Accepted Article.Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Materials and Methods Using data from a single center, we analyzed employment transitions, adjusted mean ...
Javier Mencia‐Ledo +4 more
wiley +1 more source
Arthritis Care &Research, Accepted Article.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification. This study
Sung‐A Kim +2 more
wiley +1 more source
The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value
Australasian Business, Accounting and Finance JournalThis paper aims to investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange during the period from 2012 to 2022. Furthermore, this study also investigates the value relevance of earnings and book value in the presence of ESG and earnings quality.
Rahman, Aulia Fuad +3 more
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