Results 31 to 40 of about 270,706 (255)
Binus Business Review, 2012 Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes.
Rosinta Ria Panggabean, Novita Novita
doaj +1 more source
Advanced Science, EarlyView.An integrative review of microfluidics‐enabled wearables and implantable systems reveals a single‐track translation pipeline, bridging functional biomaterials with clinical utility. Dynamic feedback loops driven by artificial intelligence advance diagnostics toward personalized closed‐loop theranostics.
Ke Huang +3 more
wiley +1 more source
The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]
Athens Journal of Business & Economics, 2019 The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Rural farm households continue to face significant risks from climate change, resulting in many of them diversifying their livelihood sources into other income‐generating activities to increase their incomes and improve food and nutrition security. In this study, we examine the drivers and impact of farm households' participation in livelihood
Mahwish Arshad, Awudu Abdulai
wiley +1 more source
Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for
Hamid Haghighat, Ehsan Raigan
doaj
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
Food Security Strategy, Macroeconomic Dynamics and Food Import Sensitivity in Qatar
Agribusiness, EarlyView.ABSTRACT Qatar has limited agricultural land and water resources and therefore remains highly dependent on food imports. This structural dependency makes Qatar vulnerable to external shocks such as the recent Gulf crisis, threatening food security and disrupting global supply chains. In response to previous shocks, Qatar started implementing a National
Hansini Ranjan +5 more
wiley +1 more source
Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]
تحقیقات مالیObjectiveObjective: In recent years, the focus on earnings characteristics has intensified, spurred by the financial disclosures of some major corporations.
Roya Amiri, Ali Ashtab, Mahdi Heydari
doaj +1 more source
Advanced Intelligent Systems, EarlyView.A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha +2 more
wiley +1 more source
The Effect of Earnings Aggressiveness, Earnings Smoothing on Return of Stock [PDF]
, 2014 This study aims to examine the moderating role of trading volume activity and cost of equity between earnings aggressiveness and earnings smoothing on return of stock.
., Khaira Amalia F +2 more
core +3 more sources