Results 201 to 210 of about 8,015,859 (403)

Engaging in Earnings Management to Avoid Negative Earnings

Jurnal Akuntansi Multiparadigma, 2010
The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management ...
Imam Subekti
doaj  

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

Journal of the Association for Information Science and Technology, EarlyView.
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson, Rebekah (Becky) Willson, Karyn Moffatt   +2 more
wiley   +1 more source

The Economic Implications of Corporate Financial Reporting [PDF]

We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure.
Campbell R. Harvey, John R. Graham, Shiva Rajgopal   +2 more
core  

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

, 2004
D. Cohen, Aiyesha Dey, Thomas Z Lys
semanticscholar   +1 more source

Open research data integration in universities: How data stewards adapt global policies to local contexts

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Global research policies, often driven by political agendas rather than academic expertise, generate pressure on local entities to conform to global standards. This is particularly the case for universities seeking international relevance, which must address Open Research Data (ORD) principles.
Stefan Stepanovic, Auriane Marmier, Tobias Mettler   +2 more
wiley   +1 more source

Stock Market Information and Reit Earnings Management

, 2009
Brent W. Ambrose, Xun Bian
openalex   +1 more source

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

The value-relevance of fundamental signals and the impact of financial regulations on security valuation and earnings management

, 2019
Sung S. Kwon
openalex   +1 more source

Earnings management in companies listed on Warsaw Stock Exchange. Do institutional investors’ characteristics matter? [PDF]

, 2018
Michał Kałdoński, Tomasz Jewartowski
openalex   +1 more source

Fostering medication review competence of pharmacy students: An assessment by students and their preceptors after advanced‐level practical internship

British Journal of Clinical Pharmacology, EarlyView.
Aims The aim of this study was to introduce a new assessment method for pharmacy students' real‐life competence in reviewing medications after obligatory advanced‐level practical internship in Finland. Methods The new medication review (MR) competence assessment method consisted of (1) a self‐assessment by pharmacy students and (2) a performance ...
Katja Leiman, Aleksi Westerholm, Tero Vahlberg, Noora Lias, Tanja Lindholm, Marja Airaksinen   +5 more
wiley   +1 more source