Results 161 to 170 of about 9,038,325 (298)

Product Market Competition, Information and Earnings Management [PDF]

: We study the effect of product market competition on the incentives to engage in earnings manipulation and we find that they crucially depend on the level of visibility of firm real activity in the marketplace.
JUAN SANTALO, GAREN MARKARIAN
core  

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

British 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, Ida Björkgren, Jenny Svedenkrans, Helena Backman, Jarl Hellman, Linda Englund‐Ögge, Mikaela Magnusson, Inger Lindström, Andrea Wutte, Erica Sundell, Pawel Baranczewski, Laura Shaughnessy   +11 more
wiley   +1 more source

“Family” ownership, tunneling and earnings management: A review of the literature [PDF]

In this review article, we bring together a number of aspects of family firms that are ubiquitous in a number of institutional contexts, often as part of larger business groups.
Andros Gregoriou, Sumon Bhaumik
core  

A university‐certified course on dossier assessment for regulatory scientists in Africa—Reporting on our 5‐year experience

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, Boitumelo Semete‐Makokotlela, Ivana Škrnjug‐Yudov, David Mukanga, Delese Mimi Darko, Eric Karikari‐Boateng, Peter Stonier, Luther Gwaza, Precious Matsoso, Bernd Rosenkranz, Birka Lehmann, Arnold G. Vulto, John G. Woodland, Shabir Banoo, Frieda Shigwedha, Maphutheho Selikane, Unathi Mabona‐Mgoqi, Asare Yeboah, Ntombi Mthembu, Goonaseelan ( Colin) Pillai   +19 more
wiley   +1 more source

Incident low‐dose quetiapine use in adults newly diagnosed with depression in primary care: A nationwide register‐based study

British Journal of Clinical Pharmacology, EarlyView.
Aims This study aimed to investigate the incidence of low‐dose quetiapine initiation and associated factors in adults newly diagnosed with depression in primary care. Methods We obtained medication dispensing records, primary and secondary care diagnoses and employment status for antipsychotic‐naïve individuals aged 16–65 newly diagnosed with ...
Laura Purra, Heidi Taipale, Miia Tiihonen, Markku Lähteenvuo, Jari Tiihonen, Aleksi Hamina   +5 more
wiley   +1 more source

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source

Beyond numbers: The governance role of data assets in real earnings management. [PDF]

PLoS One
Zhang M, Qian H, Ma T.
europepmc   +1 more source

Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms. [PDF]

In this paper I test two intuitions. First, that small private firms have incentives to undertake earnings management. Second, that firms’ financing needs are one of such incentives, constraining the sense of the income manipulation. The tax incentive is
José António Moreira
core  

Life as an ethnic minority (EM) university student: Comparing mental health challenges among local and international EM students in Hong Kong

British Educational Research Journal, EarlyView.
Abstract University students globally face growing mental health challenges, with ethnic minority (EM) students—both local and international—being particularly vulnerable. Yet, limited research compares their experiences or identifies shared and distinct stressors, especially in non‐Western contexts.
Wang Xinyi, Naubahar Sharif
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source