Results 121 to 130 of about 175,878,183 (295)

Accruals and Aggregate Stock Market Returns [PDF]

open access: yes
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hou, Kewei   +2 more
core  

Cost‐effectiveness of DPYD genotyping prior to fluoropyrimidine‐based treatment for colorectal cancer in Wales

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Abstract Background Regulatory guidance in the United Kingdom advises DPYD genotyping prior to fluoropyrimidine‐based treatment. This economic evaluation estimated the costs and outcomes associated with DPYD screening prior to prescribing fluoropyrimidines for colorectal cancer in Wales and also considers additional variants to those included in ...
Catrin O. Plumpton   +8 more
wiley   +1 more source

Incident low‐dose quetiapine use in adults newly diagnosed with depression in primary care: A nationwide register‐based study

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims This study aimed to investigate the incidence of low‐dose quetiapine initiation and associated factors in adults newly diagnosed with depression in primary care. Methods We obtained medication dispensing records, primary and secondary care diagnoses and employment status for antipsychotic‐naïve individuals aged 16–65 newly diagnosed with ...
Laura Purra   +5 more
wiley   +1 more source

Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]

open access: yes
En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
core  

Long‐term cost‐effectiveness of belatacept vs. tacrolimus in kidney transplantation: Trade‐off between metabolic benefit and immunological risk

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims This study aimed to evaluate the long‐term cost‐effectiveness of belatacept vs. tacrolimus as maintenance immunosuppression in adult kidney transplant recipients, focusing on the trade‐off between reduced new‐onset diabetes after transplantation (NODAT), immunological risk and potential renal benefit.
Salvatore Di Maria   +2 more
wiley   +1 more source

THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]

open access: yes, 2010
Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core  

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan   +2 more
wiley   +1 more source

The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]

open access: yes
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang   +2 more
core  

Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism

open access: yesحسابداری و شفافیت مالی
Purpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational.
Mohamad Mohamadi   +1 more
doaj  

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