Results 101 to 110 of about 15,808 (298)

Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]

open access: yesبررسی‌های 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  

Life as an ethnic minority (EM) university student: Comparing mental health challenges among local and international EM students in Hong Kong

open access: yesBritish Educational Research Journal, EarlyView.
Abstract University students globally face growing mental health challenges, with ethnic minority (EM) students—both local and international—being particularly vulnerable. Yet, limited research compares their experiences or identifies shared and distinct stressors, especially in non‐Western contexts.
Wang Xinyi, Naubahar Sharif
wiley   +1 more source

PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim)

open access: yesJurnal Akuntansi Universitas Jember, 2015
By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj   +1 more source

Income risk, coping strategies and safety nets [PDF]

open access: yes
Rural and urban households in developing countries face substantial idiosyncratic and common risk, resulting in high income variability. Households in risky environments have developed sophisticated (ex-ante) risk-management and (ex-post) risk-coping ...
Stefan Dercon
core  

Tackling cancer stemness with nanotechnology in the era of precision medicine

open access: yesBMEMat, EarlyView.
Precise customization of nanoparticles (NPs) enables active targeting of cancer stem cells (CSCs), thereby improving drug delivery and therapeutic efficacy. NP‐based probing enhances CSC detection through imaging and liquid biopsy, whereas diverse therapeutic payloads improve therapeutic outcomes.
Shaolei Guo   +9 more
wiley   +1 more source

Consumption Smoothing? Livestock, Insurance and Drought in Rural Burkina Faso [PDF]

open access: yes
This paper explores the extent of consumption smoothing between 1981 and 1985 in rural Burkina Faso. In particular, we examine the extent to which livestock, grain storage and interhousehold transfers are used to smooth consumption against income risk ...
Christopher Udry, Harounan Kazianga
core  

Occupational Context Moderates the Association Between Agreeableness and Brain Structure

open access: yesBrain Health, EarlyView.
ABSTRACT Background Previous research on associations between personality traits and brain structure has yielded inconsistent findings, suggesting that such relationships may depend on contextual factors. Methods This study examined whether occupational context moderates the association between agreeableness and gray matter volume (GMV). Structural MRI
Keisuke Kokubun   +2 more
wiley   +1 more source

THE EFFECT OF PROFITABILITY, CASH HOLDING, COMPANY SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING WITH GCG AS A MODERATING VARIABLE

open access: yesI-Economics: A Research Journal on Islamic Economics
This study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it
Rajulan Arisandy, Ardhani Lutfi
doaj   +1 more source

Consumption Smoothing and Liquidity Income Redistribution [PDF]

open access: yes
We show theoretically that income redistribution benefits borrowingconstrained individuals more than is implied by standard relative-income and uninsurable-risk considerations.
Giuseppe Bertola, Winfried Koeniger
core  

Flight of the dragons: a global review of migration in Odonata

open access: yesBiological Reviews, EarlyView.
ABSTRACT Insects are the most abundant and ecologically important animal migrants. Yet, we know relatively little about the patterns and processes underlying insect migration. Dragonflies (Anisoptera) and damselflies (Zygoptera) comprise the ancient insect order Odonata, whose ancestors were the first organisms to fly on Earth.
Johanna S.U. Hedlund   +3 more
wiley   +1 more source

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