Results 31 to 40 of about 101,897 (283)
Sorot, 2018 Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi ...
Teddy Haryadi +2 more
doaj +1 more source
Journal of Islamic Accounting and Finance Research, 2019 Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.
Novia Megarani +2 more
doaj +1 more source
Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan, Dan Financial Leverage Terhadap Praktek Perataan Laba [PDF]
, 2013 This study aimed to examine the effect of profitability ratios, firm size, firm value and financial leverage on income smoothing practices. Income smoothing is one pattern of earnings management.
Defrianto, Romaldus Senja
core
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano +11 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.We measure the cell‐specific responses of administering infusible ECM (iECM) in acute myocardial infarction (MI) across multiple timepoints. Using single‐nucleus RNA sequencing and spatial transcriptomics, we measure macrophage activation, fibroblast remodeling, increased vascular development, lymphangiogenesis, cardioprotection, and neurogenesis ...
Joshua M. Mesfin +18 more
wiley +1 more source
Saving and income smoothing: Evidence from panel data
European Economic Review, 1997 Abstract In this paper we use data from a panel of Dutch households to investigate the behavior of savings. As in Campbell (1987), we examine whether the pattern of savings is consistent with the predictions of the rational expectations-permanent income model. We consider one important prediction of the model: whether savings anticipate future income
Alessie, R.J.M., Lusardi, A.
openaire +2 more sources
Advanced Healthcare Materials, EarlyView.Antimicrobial peptide (AMP)‐loaded nanocarriers provide a multifunctional strategy to combat drug‐resistant Mycobacterium tuberculosis. By enhancing intracellular delivery, bypassing efflux pumps, and disrupting bacterial membranes, this platform restores phagolysosome fusion and macrophage function.
Christian S. Carnero Canales +11 more
wiley +1 more source
Government subsidies and income smoothing
Contemporary Accounting ResearchAbstractThis study examines the relationship between government subsidies and income smoothing using a sample of US‐listed firms. We find that subsidized firms smooth their earnings more aggressively than their unsubsidized peers. This finding is consistent with the reasoning that subsidized firms bear higher political costs and have more incentives to
Kostas Pappas +3 more
openaire +2 more sources
Ultrasound in Women's Health: Mechanisms, Applications, and Emerging Opportunities
Advanced Materials, EarlyView.As healthcare moves toward decentralization, ultrasound technologies are evolving from strictly imaging tools in clinical settings into versatile diagnostic and therapeutic platforms, with growing roles addressing women's health needs. This review highlights how ultrasound's underlying physical mechanisms can be harnessed to reduce disparities in women'
Sarah B. Ornellas +7 more
wiley +1 more source