Results 41 to 50 of about 558,465 (359)

Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

Mathematics, 2023
Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu, Peng Wu, Lei Gao, Richard Gifford   +3 more
doaj   +1 more source

Developing evidence‐based, cost‐effective P4 cancer medicine for driving innovation in prevention, therapeutics, patient care and reducing healthcare inequalities

Molecular Oncology, EarlyView.
The cancer problem is increasing globally with projections up to the year 2050 showing unfavourable outcomes in terms of incidence and cancer‐related deaths. The main challenges are prevention, improved therapeutics resulting in increased cure rates and enhanced health‐related quality of life.
Ulrik Ringborg, Joachim von Braun, Julio Celis, Anton Berns, Michael Baumann, Tit Albreht, Nancy Abou‐Zeid, Vanderlei Bagnato, Christian Brandts, Chien‐Jen Chen, Massimiliano di Pietro, Manjit Dosanjh, Thomas Dubois, Alexander Eggermont, Angelika Eggert, Ingemar Ernberg, Sara Faithfull, Johannes Förner, Stefan Fröhling, Manuel Heitor, Leroy Hood, Wei Jiang, Bengt Jönsson, Ravi Kannan, Maria Leptin, Su Li, Peter Lindgren, Douglas Lowy, Jun Ma, Alex Markham, Péter Nagy, Simon Oberst, M. Iqbal Parker, Danielle Rodin, Kevin Ryan, Joachim Schüz, Richard Sullivan, Josep Tabernero, Peter Turkson, Oliver Várhelyi, Harold Varmus, Chijie Wang, Elisabete Weiderpass, Nils Wilking   +43 more
wiley   +1 more source

Earnings seasonality, management earnings forecasts and stock returns

China Journal of Accounting Research, 2022
We examine whether management earnings forecasts (MEFs) help reduce the stock return seasonality associated with earnings seasonality around earnings announcements (EAs) in Chinese A-share markets. We find that firms in historically low earnings seasons outperform firms in high earnings seasons by 2.1% around MEFs.
Danling Jiang, Pan Song, Hongquan Zhu
openaire   +2 more sources

Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]

, 2011
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core   +1 more source

Discovery and Targeted Proteomic Studies Reveal Striatal Markers Validated for Huntington's Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Clinical trials for Huntington's disease (HD) enrolling persons before clinical motor diagnosis (CMD) lack validated biomarkers. This study aimed to conduct an unbiased discovery analysis and a targeted examination of proteomic biomarkers scrutinized by clinical validation. Methods Cerebrospinal fluid was obtained from PREDICT‐HD and
Daniel Chelsky, Cara Joyce, H. Jeremy Bockholt, Paul A. Rudnick, William H. Adams, Fiona McAllister, Justin W. Smock, Michael A. Newton, Jane S. Paulsen   +8 more
wiley   +1 more source

Earnings management and corporate social responsibility [PDF]

, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego, Surroca Aguilar, Jorge, Tribo Gine, José Antonio   +2 more
core   +2 more sources

Bioprinting Organs—Science or Fiction?—A Review From Students to Students

Advanced Healthcare Materials, EarlyView.
Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu, Camilla Mussoni, Mateo S. Andrade Mier, Paula Buettner, Nathaly Chicaiza‐Cabezas, Yi‐Yu Robin Dai, Jessica Faber, Maren Fiedler, Zan Lamberger, Xuen Jen Ng, Vanessa Moessler, Anna Rederer, Jonas Roeder, Sabrina Stecher, Katinka Theis, Jeanette Weigelt, Silvia Budday, Gregor Lang, Natascha Schaefer   +18 more
wiley   +1 more source

THE EFFECT OF SURPLUS FREE CASH FLOW AND AUDIT QUALITY ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange from 2013-2016) [PDF]

, 2017
This study aims to investigate the influence of surplus free cash flow on earnings management, as well as the interaction between audit quality and surplus free cash flow.
ABDURACHMAN, Abdurachman, FUAD, Fuad
core  

Low‐Temperature Fabrication of Thymosin β4‐Loaded Soluble Microneedles to Promote Wound Healing by Specific Binding to Downregulated Immune Regulators Vsig4 and IL22rɑ2

Advanced Healthcare Materials, EarlyView.
Schematic diagram depicting the fabrication and application of thymosin β4 (Tβ4)‐loaded microneedle patches for wound treatment. The Tβ4 was loaded into chitosan (CS) and sucrose MNs under mild conditions (4°C, 65% relative humidity). The Tβ4 MN patch specifically binds to the downregulated immune regulators Vsig4 and IL22rα2, thereby accelerating ...
Shilong He, Mei Yuan, Changkang Feng, Yixuan Zhang, Jinjing Che   +4 more
wiley   +1 more source

Pengaruh ownership structure terhadap earnings management

Akuntansi dan Teknologi Informasi
Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj   +1 more source