Results 61 to 70 of about 341,548 (268)
, 2015 This study examines earnings management to achieve earnings benchmarks. Earnings management is examined in terms of both accrual-based earnings management and real earnings management, the latter of which, is further decomposed into separate ...
Jansson, Henri
core +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Information science rests on a compact: its mediating signs maintain a traceable relation to what they describe. Large language models (LLMs) break it architecturally, generating discourse that is statistically plausible yet epistemically ungrounded, while standard metrics (precision, recall, relevance) cannot detect the rupture.
Martin Thellefsen, Alon Friedman
wiley +1 more source
British Journal of Clinical Pharmacology, EarlyView.Aim The shortage of trained clinical assessors in African National Regulatory Authorities (NRAs) poses a challenge to effective regulatory decision‐making. Developed in line with the World Health Organization's (WHO) Global Competency Framework (WHO‐GCF), a university‐certified short course, Dossier assessment for clinical assessors in Africa, was ...
Stephanie Leigh +19 more
wiley +1 more source
Earnings Benchmarks in International hotel firms. [PDF]
This paper focuses on earnings management around earnings benchmarks (avoiding losses and earnings decreases hypothesis) in international firms and non international firms belonging to the Spanish hotel industry.
Laura Parte Esteban +1 more
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British Educational Research Journal, EarlyView.Abstract The growing concern about demand for, and provision of, support for children and young people with special educational needs and disabilities (SEND) has led the English government to announce a review of the system, which many describe as being in crisis.
Ariadna Albajara Sáenz +5 more
wiley +1 more source
A Note: Debt Selling and Their Impact on Islamic Bank Value
The International Journal of Banking and Finance, 2010 This paper shows how a risk management mechanism through selling debt can affect the value of Islamic banks. Islamic banks are able to maximize their value from the sale of murabahah on housing debt in order to manage their risk arising from fluctuations
Abdul Ghafar Ismail, Karmila Hanim Kamil
doaj
Is Revenue Management to Meet Earnings Benchmarks Informative?
, 2020 We propose and empirically test a new hypothesis that managers rationally choose between specific channels of earnings management to meet earnings benchmarks.
Habětínek, Jan
core
Earnings Management, Benchmarks, and Market Valuation — A Perspective from the Hospitality Industry [PDF]
, 2019 Hospitality industry (hotels and restaurants) has developed into an important sector in the world economy. We hypothesize and test that hospitality managers behave differently in managing reported earnings to meet/marginally exceed earnings benchmarks ...
Jiao, Fanghong, Lu, Lucy Wenxiang
core +1 more source
Earnings Management Flexibility and Market Reactions to Earnings Announcements [PDF]
, 2020 We examine investors’ use of balance sheet information to infer earnings management flexibility and the extent to which investors utilize that information to assess earnings quality.
Smith, Sheldon R., Smith, Kevin R.
core +1 more source
Bridging the translational gap in clinical nanomedicine: From rational design to clinical reality
BMEMat, EarlyView.Nanotechnology offers a multi‐faceted approach to modern healthcare, encompassing high‐sensitivity diagnostic imaging, innovative vaccine delivery, and targeted therapeutics. This review explores how these nanomedicine applications address critical challenges in cancer recurrence and the treatment of neurologic and respiratory diseases to combat rising
Ahmed H. Ghonaim +9 more
wiley +1 more source