Defence Contracting and Accrual‐Based Earnings Management
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Economic preferences and cognitive abilities among teenagers in Spain. [PDF]
Vasco M +18 more
europepmc +1 more source
ABSTRACT Aims Characterising the association between childhood maltreatment (CM) and cognitive functioning in bipolar disorder (BD) is crucial for improving the understanding of how early environmental risk factors impact the presentation of the disorder.
Natalia E. Fares‐Otero +7 more
wiley +1 more source
Shorter Set Configurations Attenuate Performance Loss and Lactatemia During Resistance Training in Postmenopausal Women: A Randomized Crossover Trial (CARE Project). [PDF]
Iglesias-Soler E +5 more
europepmc +1 more source
ABSTRACT Background and Hypothesis Deficits in processing speed (PS) and psychomotor speed (PMS) are core cognitive impairments in schizophrenia spectrum disorders, including first‐episode psychosis (FEP). Neuroinflammation has been proposed as a potential contributor to these deficits.
Ángel Yorca‐Ruiz +8 more
wiley +1 more source
Design and Characterization of Gelatin-Based Interpenetrating Polymer Networks for Biomedical Use: Rheological, Thermal, and Physicochemical Evaluation. [PDF]
Grosso R +5 more
europepmc +1 more source
We have found evidence of behavioural barriers for both hybridization and disease transmission between European wildcats and domestic cats. This includes hierarchical interspecies exclusion enforced by wildcats, as well as sexual selection exerted by wildcat females.
Jose María Gil‐Sánchez +4 more
wiley +1 more source
SynaptopathyDB integrates synaptic proteomes, genetic and phenotypic data to advance research on nervous system disorders. [PDF]
Sorokina O +4 more
europepmc +1 more source
Exploring the genetic overlap between substance use disorder and educational attainment
Abstract Background and aims Substance use disorder (SUD) is a polygenic psychiatric condition characterized by persistent drug use despite negative consequences. Several studies support that higher cognitive performance and educational attainment (EA) are associated with a reduced risk for SUD.
Judit Cabana‐Domínguez +16 more
wiley +1 more source
Modulation of Digestive Enzyme Activities and Intestinal γ-Proteobacteria in Gilthead Sea Bream Fed High-Fat Diets Supplemented with HIDROX<sup>®</sup> Olive Oil Extract. [PDF]
García-Meilán I +8 more
europepmc +1 more source

