Results 41 to 50 of about 22,268 (264)

Combination Immunotherapy as a Promising Strategy to Overcome Immunotherapy Resistance: From Emergence to Next‐Generation Approaches

Advanced Science, EarlyView.
This review examines emerging combination immunotherapy strategies tailored to distinct tumor microenvironments and highlights next‐generation biomarkers that guide response prediction and treatment personalization. It integrates lessons from unsuccessful trials, addresses toxicity challenges, and outlines approaches for early biomarker discovery and ...
Asmita Pandey, Sudhir Kumar Rai, Li Ma, Lauren Higa, Vedbar Khadka, Hua Yang, Youping Deng   +6 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

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

Advanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray, Andrew R. Castillo, Manoj Kolel‐Veetil, Surya R. Kalidindi   +3 more
wiley   +1 more source

Languages and earnings management

Journal of Accounting and Economics, 2017
Abstract We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management.
Kim, Jaehyeon, Kim, Yongtae, Zhou, Jian
openaire   +2 more sources

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +3 more
wiley   +1 more source

Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
doaj   +1 more source

Multisectoral Convergence of Food, Nutrition and Sanitation Programs for Child Health: Evidence From Country‐Level Programs in India

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley   +1 more source

Earnings Management, Value Relevance Of Earnings and Book Value of Equity

Jurnal Akuntansi dan Auditing Indonesia, 2013
Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj  

Industry Valuation-Driven Earnings Management [PDF]

, 2013
textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings management at a time when the negative consequences ...
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
openaire   +2 more sources