Results 71 to 80 of about 175,878,183 (295)
Arthritis Care &Research, EarlyView.Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo +4 more
wiley +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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Arthritis Care &Research, EarlyView.Objective This study investigated the association between frailty and cancer incidence and mortality in patients with rheumatoid arthritis (RA). It aimed to identify how frailty influences cancer risk and cancer‐specific outcomes. Methods This retrospective cohort study analyzed data from the Veterans’ Affairs Rheumatoid Arthritis Registry (2002–2023).
Bhavik Bansal +12 more
wiley +1 more source
Do analysts understand accruals’ persistence? Evidence revisited [PDF]
, 2019 We revisit the question of whether analysts anticipate accruals’ predicted reversals (or persistence) of future earnings. Prior evidence shows that analysts are over optimistic with respect to working capital (WC) accruals which is interpreted as their ...
Raonic, I., Sahin, A.
core +1 more source
Comparing Relationship between Quality of Earning and Stock Return of Companies Listed in Tehran Stock Exchange [PDF]
International Journal of Management, Accounting and Economics, 2015 In this research, role of accruals in description of earning quality of the companies listed in Tehran Stock Exchange has been studied and relationship between quality of earning, through accruals and its constituents, and normal stock return has been ...
Mehrnoosh Ebrahimi +2 more
doaj
Robotics in Ionizing Radiation Environments: Vulnerabilities, Hardening, and Future Directions
Advanced Robotics Research, EarlyView.Radiation exposure causes cumulative degradation in robotic sensors, actuators, and electronic logic, often leading to undetected failures. This study maps component vulnerabilities, evaluates hardening and shielding strategies, and identifies testing gaps that must be addressed to enable next‐generation radiation‐tolerant robotic systems.
Francis A. K. Djirackor +4 more
wiley +1 more source
The Association Between Dividends and Accruals Quality [PDF]
, 2018 This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies on a large sample of 2387 ...
Rampershad, Aveen +4 more
core +1 more source
A re‐examination of accruals quality following restatements
Journal of Business Finance & Accounting, 2016 AbstractEmpirical research from the first years following the Sarbanes‐Oxley Act (SOX) in the US suggests that firms improve accruals quality following restatements, but the materiality of restatements has declined since then. This decline may affect firms' responses to restatements, and hence we re‐examine whether restatements are associated with ...
Marie Herly +2 more
openaire +1 more source
Advanced Science, EarlyView.A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai +3 more
wiley +1 more source
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
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