Results 91 to 100 of about 175,878,183 (295)
Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
core
Agribusiness, EarlyView.ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai +2 more
wiley +1 more source
Why "Democracy" and "Drifter" Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers [PDF]
, 2010 Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically ...
KEE, Koon Boon, Koon Boon Kee
core +1 more source
Does Earnings quality mitigate the probability of Sub-optimal Investments by Firms? Empirical Evidence from Egyptian firms [PDF]
ERU Research JournalPurpose – the study empirically examine does Earnings quality mitigate the probability of Sub-optimal Investments by Firms?Design/methodology/approach –using historical data of Egyptian firms listed and traded on Egyptian Stock Exchange (EGX) consisting ...
Hend ABD EL Hamed
doaj +1 more source
THE ACCRUALS QUALITY AND THE ESTIMATED FUTURE PERFORMANCE
Management Research Studies Journal, 2020 This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon.
openaire +1 more source
ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research
Advanced Intelligent Systems, EarlyView.This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu +11 more
wiley +1 more source
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Francois Racicot +3 more
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3D Closed‐Loop Navigation of Magnetic Microswimmers Using Vision‐Derived Depth Feedback
Advanced Intelligent Systems, EarlyView.A planar magnetic microswimmer is navigated in three dimensions under a standard microscope. Image defocus supplies a real‐time depth cue, and model‐predictive control with A* planning steers the body on surfaces and in free swimming. Axial position is regulated by propulsion alone, without magnetic field gradients or extra cameras.
Yasin Cagatay Duygu +2 more
wiley +1 more source
The quality of accruals and earnings : the role of components of accrual estimation errors [PDF]
, 2010 University of Technology, Sydney. Faculty of Business.I investigate the quality of accrual components by employing the approach used by Dechow and Dichev (2002) to measure the quality of aggregate accruals and extending it to identifiable components of ...
Abdo, N
core +1 more source
Journal of Applied Business Research (JABR), 2017 External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting process and provide guidelines for investors and financial institutions. However, recent accounting scandals in Korea indicate that external auditors may cater their audit reports to their clients’ needs.
openaire +2 more sources