Results 91 to 100 of about 15,808 (298)

Probability Factors Affecting Income Smoothing in Banks in 2010−2016

Binus Business Review, 2018
The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision.
Kartika Dewi
doaj   +1 more source

Blood pressure effects of SGLT2 inhibitors and GLP‐1 receptor agonists: Mechanisms, trial evidence and Real‐world data

British Journal of Clinical Pharmacology, EarlyView.
SGLT2 inhibitors and GLP‐1 receptor agonists modestly lower blood pressure across diverse patient populations, including those without diabetes. These effects appear largely independent of glycaemic control and offer additive value in high‐risk patients with overlapping comorbidities.
Andrej Belančić, Yusuf Ziya Sener, Marijana Vučković, Joseph Edgar Blais, Almir Fajkić, Emina Sher, Mislav Radić, Josipa Radić   +7 more
wiley   +1 more source

The Theoretical Construction of Income Smoothing Measurement

, 2011
The income smoothing is a dimension of the accounts manipulation theme that has been attracting a great attention in the accounting literature. A goal of manipulation widely ascribed to managers is the desire to smooth.
KUSTONO, Alwan Sri
core   +2 more sources

Political Connections and Income Smoothing: Does Ownership Structure Matter?

Jurnal Akuntansi dan Keuangan
This study aims to examine the effect of political connections on income smoothing. In addition, this study seeks to investigate whether ownership structure, as operationalized by institutional and managerial ownership, strengthens or weakens the ...
Imanuela Wahyu Krisdina, Yeterina Nugrahanti   +1 more
doaj   +1 more source

Customer Concentration and Income Smoothing Activities

, 2023
We examine how customer concentration affects managers’ income smoothing incentives to signal their private information about risk and future earnings.
Sung Wook Yoon, Jung, Boochun, Boochun Jung, Yoon, Sung Wook, Tae Wook Kim, Park, Sang Hyun, Sang Hyun Park, Kim, Tae Wook   +7 more
core   +1 more source

Population pharmacokinetic/pharmacodynamic modelling to evaluate favipiravir in combination with lopinavir–ritonavir in patients with COVID‐19

British Journal of Clinical Pharmacology, EarlyView.
Aims The repurposed use of favipiravir in COVID‐19 has been reported to have limited clinical efficacy, yet it has been widely used in some countries. Favipiravir causes mutagenesis in RNA viruses, and it is currently unknown whether it may have a measurable effect on the virus in humans.
Akosua A. Agyeman, Laura Buggiotti, Li‐An K. Brown, Jose A. Guerra‐Assuncao, Japhette E. Kembou‐Ringert, Wen Y. Mak, Judith Breuer, David M. Lowe, Joseph F. Standing, FLARE Investigators   +9 more
wiley   +1 more source

A Theory of Income Smoothing When Insiders Know More Than Outsiders [PDF]

We consider a setting in which insiders have information about income that outside shareholders do not, but property rights ensure that outside shareholders can enforce a fair payout.
Viral V. Acharya, Bart M. Lambrecht
core  

School readiness and the good level of development: Policy constructions in English early childhood education

British Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Are CEO characteristics associated with income smoothing?

, 2022
This study examines whether CEO characteristics are potentially linked to firms’ financial reporting behaviour, i.e. income smoothing behaviour. Using a unique hand-collected data set on CEO characteristics between 2008 and 2017 from U.K.
Nurakhmet, Darkhan, Park, Kunsu
core   +1 more source

Exposing the work of the market through the case of Alternative Provision for English school students

British Educational Research Journal, EarlyView.
Abstract Pupils in England who, for some reason, are not able to attend school often find themselves in Alternative Provision (AP). These are special arrangements designed to address their specific needs and help them return to mainstream schooling.
Nick Pratt, Elizabeth J. Done, Sam Morahan   +2 more
wiley   +1 more source