Results 31 to 40 of about 2,968,013 (289)

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

open access: yesArthritis 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

The mediating effect of audit quality on the relationship between earnings and earnings valuation in Iran

open access: yesEkonomski Vjesnik, 2020
The main objective of the current study is to evaluate the relationship between earnings, its components and earnings valuation and, at the same time, to assess the impact of audit quality on these variables of companies listed on the Tehran Stock ...
Mahdi Salehi, Mahmoud Lari Dashtbayaz
doaj  

PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES

open access: yesJurnal Akuntansi Kontemporer, 2020
Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra   +2 more
doaj   +1 more source

Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]

open access: yesمجله دانش حسابداری, 2012
This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
doaj   +1 more source

Employment Trajectories of Patients With Systemic Lupus Erythematosus and Factors Driving Transitions Between States

open access: yesArthritis Care &Research, EarlyView.
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. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo   +4 more
wiley   +1 more source

PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2012
This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred
Irreza Irreza, Yulianti Yulianti
doaj   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
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.
Sung‐A Kim   +2 more
wiley   +1 more source

How “Green” is Your Functional Material? Assessing Environmental Impacts of Multi‐Step Synthetic Protocols in Material Sciences at Various Technology Levels

open access: yesAdvanced Materials, EarlyView.
Environmental Synthesis Radar (ESR) evaluates the environmental impact of (early‐stage) multi‐step chemical syntheses, providing a holistic view by using 18 midpoint impact categories. Unlike conventional life‐cycle assessment (LCA) approaches, ESR reveals three complementary metrics: overall impact Vtotal, environmental hotspots VEF, and critical ...
Laura Plein   +8 more
wiley   +1 more source

Accrual Anomaly in the Brazilian Capital Market [PDF]

open access: yesBAR: Brazilian Administration Review, 2012
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components ...
César Medeiros Cupertino   +2 more
doaj  

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray   +3 more
wiley   +1 more source

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