Results 81 to 90 of about 15,215 (311)

Pengaruh Manajemen Laba Akrual dengan Pendekatan Revenue Discretionary Model terhadap Kinerja Perusahaan

open access: yesTrikonomika, 2014
Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception.
Sepriahangga Wahyu Windharta   +1 more
doaj   +1 more source

Setting up mother–infant pair lactation studies with biobanking for research according to regulatory requirements

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Within the ConcePTION project we set out to design two mother–infant pair studies collecting breast milk and plasma from the mother and plasma from the infant (for metformin and prednisolone) in order to demonstrate the premises and conditions for investigating potential drug transfer in association with breastfeeding.
Mats Hansson   +11 more
wiley   +1 more source

EARNINGS QUALITY RELATED TO SUSTAINABILITY, RELIABILITY, PERFORMANCE AND EARNINGS MANAGEMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
The quality of earnings - this seemingly abstract concept - is, on the contrary, one of practical interest for investors in the decision-making process.
Mihalcea Mihaela-Maria   +1 more
doaj  

Why do people choose to enter and exit the teaching profession? An interdisciplinary quantitative synthesis

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Many nations experience recurring shortages of teachers in particular subjects, prompting concerns that pupils' education is suffering as a result. Researchers have responded by generating a sizable literature on the reasons for which people enter and exit the teaching profession.
Sam Sims   +2 more
wiley   +1 more source

Economic impact of training and education in basic skills: summary of evidence (BIS research paper no.6) [PDF]

open access: yes, 2009
This paper summarises recent quantitative evidence on the economic returns to having or improving literacy and numeracy skills. The summary includes evidence on earnings and employment, and distinguishes between returns to having basic skills whenever ...

core  

Teacher‐makers and teacher‐breakers: (Re)defining how status and safety influence trajectories into and away from teaching

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper uses empirical data from a longitudinal qualitative study conducted with aspirant teachers in England to propose (re)definitions of the concepts of ‘status’ and ‘safety’ as a framework with which to understand and improve teacher recruitment.
Emily MacLeod
wiley   +1 more source

Investor reaction to strategic emphasis on earnings numbers: An empirical study

open access: yesContemporary Economics, 2013
We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i) respond more to pro forma earnings than to GAAP earnings, (ii) respond to an emphasis on pro forma earnings, and (iii) are fixated on
M. Shibley Sadique, M. Arifur Rahman
doaj   +1 more source

Career motivations and perceptions of teaching of 16–19‐year‐olds in England and Wales

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The current study provides an understanding of career‐related motivations of 16–19‐year‐olds in schools and A‐level colleges in England and Wales. The 672 participants (62% women) were asked to complete a modified version of the Motivations for Career Choice and the Persistence Research in Science and Engineering scales and provide comments on
Sophie Thompson‐Lee   +4 more
wiley   +1 more source

Founder Succession and Accounting Properties [PDF]

open access: yes
Using a sample of 231 entrepreneurial firm successions in Hong Kong, Singapore, and Taiwan, we find that firms' unsigned discretionary accruals decrease while timely loss recognition increases subsequent to successions, suggesting a shift in accounting ...
Fan, Joseph P.H.   +2 more
core  

‘Fish in simulated water’? A Bourdieusian analysis of Chinese doctoral students' learning experiences in Southeast Asian developing countries

open access: yesBritish Educational Research Journal, EarlyView.
Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng   +2 more
wiley   +1 more source

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