Results 31 to 40 of about 6,848,567 (249)

Earnings Quality on Bucharest Stock Exchange Regulated Market [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
The quality of earnings is an important issue regarding the correct assessment of the financial performance of an economic entity, of the sustainability of earnings.
Mihaela Maria Mihalcea
doaj   +2 more sources

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

open access: yesArthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey   +8 more
wiley   +1 more source

IFRS Experience and Earnings Quality in the GCC Region

open access: yes, 2022
Purpose: This paper aims to examine the association between the adoption experience of the International Financial Reporting Standards (IFRS) and the quality of reported earnings in the Gulf Cooperation Council (GCC) region – a region that exhibits ...
Nahar, Shamsun   +2 more
core   +1 more source

Employment Trajectories of Patients With Systemic Lupus Erythematosus and Factors Driving Transitions Between States

open access: yesArthritis Care &Research, EarlyView.
Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo   +4 more
wiley   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim   +2 more
wiley   +1 more source

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2013
This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj  

Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

open access: yesBBR: Brazilian Business Review, 2018
This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre   +2 more
doaj   +1 more source

How “Green” is Your Functional Material? Assessing Environmental Impacts of Multi‐Step Synthetic Protocols in Material Sciences at Various Technology Levels

open access: yesAdvanced Materials, EarlyView.
Environmental Synthesis Radar (ESR) evaluates the environmental impact of (early‐stage) multi‐step chemical syntheses, providing a holistic view by using 18 midpoint impact categories. Unlike conventional life‐cycle assessment (LCA) approaches, ESR reveals three complementary metrics: overall impact Vtotal, environmental hotspots VEF, and critical ...
Laura Plein   +8 more
wiley   +1 more source

Earnings quality measures and stock return volatility in South Africa

open access: yesFuture Business Journal, 2022
This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu   +3 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

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