Results 141 to 150 of about 462,487 (346)
Real Earnings Management and Quality of Corporate Governance: A Meta-Regression Analysis [PDF]
The goal of this study is to meta-analyse the results of 146 primary research studies examining how three categories of corporate governance – ownership structure (OS), gatekeepers (G), and management characteristics (MC) – affect real earnings ...
Rathgeber, Andreas +12 more
core +1 more source
Development of effective 3D digital models for first‐time learners of musculoskeletal anatomy
Anatomical Sciences Education, EarlyView.Abstract Musculoskeletal anatomy is a critical component of allied health curricula. With the ubiquity of technology in the classroom and the recent COVID‐19 pandemic creating accessibility barriers for students, there is a need for viable digital resources to enhance learning by supplementing traditional textbook studying.
Alexander H. Safir +2 more
wiley +1 more source
Industry Valuation Driven Earnings Management
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T. +2 more
core
Informational and Normative Influence on Conformity in Autism
Autism Research, EarlyView.ABSTRACT This preregistered study examined whether adults with autism spectrum disorder (ASD) show reduced social conformity and whether any such reduction depends on the type of social influence. Social conformity—the tendency to adjust one's judgments to align with those of others—is typically driven by normative (acceptance‐seeking) and ...
Akiko Kobayashi +4 more
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
British Journal of Clinical Pharmacology, EarlyView.Aims The aim of this study was to introduce a new assessment method for pharmacy students' real‐life competence in reviewing medications after obligatory advanced‐level practical internship in Finland. Methods The new medication review (MR) competence assessment method consisted of (1) a self‐assessment by pharmacy students and (2) a performance ...
Katja Leiman +5 more
wiley +1 more source
Earnings Management in the Libyan Corporations
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core
, 2017 This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, earnings management, fraud, and earnings manipulation. It presents the earnings management phenomenon, specifically, from whence it comes.
Bruno Maria Franceschetti +1 more
core +1 more source
RETRACTED: Learner emotions and performance in hypercasual VR games with adaptive AI difficulty
British Educational Research Journal, EarlyView.Abstract Hypercasual virtual reality games (HVRGs) are widely regarded as cost‐effective tools for rapid skill acquisition, yet the mechanisms that optimise their effectiveness and user acceptance remain insufficiently explored. This mixed‐methods empirical study investigates how playful emotions, characterised by engagement, enjoyment and anxiety ...
Zeeshan Ahmed, Faizan Ahmad, Chen Hui
wiley +1 more source
Accrual earnings management, real earnings management, and information uncertainty [PDF]
The aim of this thesis is to contribute to the research on earnings management, by first investigating models of real earnings management, then extending the literature by examining both accrual and real earnings management ...
Nguyen, Thi Thu Ha
core