Results 211 to 220 of about 23,081 (262)

Understanding the Consequences of Disability and Targeting Their Causes in Inflammatory Bowel Diseases. [PDF]

Gastro Hep Adv
Tse CS, Hunt MG, Lu M.
europepmc   +1 more source

Correlates of marital dissolution among ever-married women in Cameroon: a cross-sectional demographic and health survey. [PDF]

BMC Psychol
Tumanjong MN, Wandera SO, Kwagala B.
europepmc   +1 more source

Management of Ulnar Collateral Ligament Injuries of the Elbow. [PDF]

Curr Rev Musculoskelet Med
Ryan PM, Beyer J, Hartman H, Ismail H, Alam M, DeFroda SF.   +5 more
europepmc   +1 more source

Transplantation and Employment Earnings in Kidney Transplant Recipients.

JAMA Netw Open
Thomas D, Diep C, Huszti E, Diaz-Martinez JP, Wijeysundera D, Witiw CD, Sayed BA, Ladha KS.   +7 more
europepmc   +1 more source

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Quarterly Earnings Distribution and Earnings Management

2010 International Conference on E-Business and E-Government, 2010
Earnings management of the listed company is a hidden rule in the capital market. Previous researches usually based on annual earnings are difficult to find when and how firms manage their earning during a fiscal year. Given that the fourth quarter affords the last opportunity of earnings management, the abnormal change in earnings of the fourth ...
Gang Cui, Yaowen Wang
openaire   +1 more source

Quarterly Earnings Patterns and Earnings Management

SSRN Electronic Journal, 2007
This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in interim quarters may attempt to increase earnings of the ...
Somnath Das, Pervin K. Shroff, Haiwen Zhang   +2 more
openaire   +1 more source

Earnings Management and Earnings Quality

SSRN Electronic Journal, 2007
Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
openaire   +1 more source

Earnings Management and the Post‐earnings Announcement Drift

Financial Management, 2008
We posit that the post‐earnings announcement drift (PEAD) is related to earnings management. Accordingly, we find that firms with large negative (positive) changes in operating cash flows manage accruals upward (downward). Most importantly, we find that PEAD is concentrated largely among those firms that are most likely to have smoothed their reported ...
Henock Louis, Amy X. Sun
openaire   +1 more source