Results 41 to 50 of about 101,897 (283)

Bank income smoothing, institutions and corruption [PDF]

Research in International Business and Finance, 2019
This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing by African banks. I find that banks use loan loss provisions to smooth positive (non-negative) earnings particularly in the post-2008 crisis period and this behaviour is reduced by strong investor protection.
openaire   +1 more source

End‐to‐End Sensing Systems for Breast Cancer: From Wearables for Early Detection to Lab‐Based Diagnosis Chips

Advanced Materials Technologies, EarlyView.
This review explores advances in wearable and lab‐on‐chip technologies for breast cancer detection. Covering tactile, thermal, ultrasound, microwave, electrical impedance tomography, electrochemical, microelectromechanical, and optical systems, it highlights innovations in flexible electronics, nanomaterials, and machine learning.
Neshika Wijewardhane, Lyn I. Jones, Richard M. Martin, Helen Winter, Faezeh Arab Hassani   +4 more
wiley   +1 more source

Decoding the Cellular Heterogeneity and Malignant Progression of Human Penile Squamous Cell Carcinoma by Single‐Cell RNA Sequencing

Advanced Science, EarlyView.
Single‐cell transcriptomic and functional analyses identify SEMA3C as a key regulator of tumor progression and tumor microenvironment remodeling in penile squamous cell carcinoma. SEMA3C promotes epithelial–mesenchymal transition, tumor growth, and invasion while shaping an immunosuppressive microenvironment, highlighting its potential as a prognostic ...
Xiheng Hu, Wensheng Shi, Liang Dong, Lingjuan Huang, Xiyuan Zhang, Yiting Feng, Jie Sun, Lanlan Liu, Teng Liu, Jun Fu, Bowen Zhong, Qihao Leng, Xiaohua Wu, Minfeng Chen, Lingfang Li, Yuan Li, Xin Jin, Long Wang, Jian Cao, Xin Li, Mingzhu Yin, Xiang Chen   +21 more
wiley   +1 more source

Temperature and Farm Labor in Nigeria

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We estimate the impact of temperature shocks on the composition of farm labor in rural Nigeria using a nationally representative household panel survey. Leveraging plausibly exogenous year‐to‐year variation in growing season temperatures, we find that warmer temperatures significantly alter farm labor composition, prompting a substantial shift
Andu Berha
wiley   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte, Matthew H. Langholtz, Chad M. Hellwinckel   +2 more
wiley   +1 more source

The Investigation of Relationship between Financial Ratios and Stock Return: Income Smoother Firms Versus Non-Income Smoother ones [PDF]

تحقیقات مالی, 2007
The relationship between financial ratios and stock return has been studied in many researches and the presence of income smoothing in Tehran Stock exchange (TSE) has been verified.
بیتا مشایخی, داود پناهی   +1 more
doaj  

Analisis Pengaruh Company Size, Return on Assets, Financial Leverage, dan Operating Leverage terhadap Income Smoothing Practices pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Binus Business Review, 2012
The primary objectives of this research is to learn the amounts of industrial company using income smoothing practices and effecting among company size, return on assets, financial leverage, and operating leverage with income smoothing practices neither ...
Auditya Williyarto Pradana, Sunaryo Sunaryo   +1 more
doaj   +1 more source

The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies

International Research Journal of Business Studies, 2020
This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21.
Dyah Resti Utami, Einde Evana, Yuliansyah Yuliansyah   +2 more
doaj   +1 more source

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [PDF]

بررسی‌های حسابداری و حسابرسی, 2011
This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing.
Gholamreza Soleimany Amiri, Razieh Hamzi
doaj