The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Lara, Juan Manuel +2 more
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Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source
Earnings management to avoid earnings decreases and losses [PDF]
This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings
Schøler, Finn
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AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]
Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Diego Prior +2 more
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THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
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Material‐Based Intelligence: Autonomous Adaptation and Embodied Computation in Physical Substrates
Advanced Intelligent Systems, EarlyView.This perspective formulates a unifying framework for Material‐Based Intelligence (MBI), defining the physical requirements for materials to achieve embodied action, active memory and embodied information processing through intrinsic nonequilibrium dynamics. The design of intelligent materials often draws parallels with the complex adaptive behaviors of
Vladimir A. Baulin +4 more
wiley +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
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Devidend announcements and contagion effects: an investigation on the firm listed with Dhaka Stock Exchange [PDF]
, 2010 Changes in dividend convey information about the earnings of the announcing firm which in turn affect the price. Security price depends on current earnings, past earnings, and future prospect of earnings. Dividend relevant theory postulates that dividend
Abu Misir, M.
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American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source