Results 31 to 40 of about 113,619 (303)

Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the ...
Muhammad Fuad   +4 more
doaj   +1 more source

Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [PDF]

open access: yesمجله دانش حسابداری, 2011
Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings.
Javad Rezazadeh   +2 more
doaj   +1 more source

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

open access: yesAdvanced 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   +6 more
wiley   +1 more source

IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence

open access: yesAccounting Analysis Journal, 2020
This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence.
Hidayatul Khasanah, Muhammad Khafid
doaj   +1 more source

Mild Focal Cooling Decouples Dendrites to Reconfigure Cortical Output

open access: yesAdvanced Science, EarlyView.
Mild cooling of the cortical surface selectively modulates apical dendritic excitability, plasticity, and somato‐dendritic coupling, while uncoupling these effects from basal dendrites, and reshapes apical‐driven responses in barrel cortex during whisker touch.
Meisam Habibi Matin   +2 more
wiley   +1 more source

MARKET REACTION TO ANNUAL EARNINGS INNOVATIONS AND ALTERNATIVE TIME-SERIES ASSUMPTIONS: EVIDENCE OF THE BRAZILIAN MARKET

open access: yesRevista de Contabilidade e Organizações, 2015
This paper analyses the market reaction to earnings innovations under a high interest rate condition and different time-series assumptions for reported earnings.
Renê Coppe Pimentel, Iran Siqueira Lima
doaj   +1 more source

Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2021
The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future..
nuraini rokhmania   +1 more
doaj   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

open access: yesAdvanced 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   +3 more
wiley   +1 more source

Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2010
In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
H. Kazemi, M. Toreini
doaj  

The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]

open access: yes, 2005
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core   +1 more source

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