Results 151 to 160 of about 378,543 (307)

Real Earnings Management: Evidence From Vietnam

open access: yesJournal of International Economics and Management, 2016
We examine real earnings management in Vietnamese listed firms. In accordance with prior literature, we find that real earnings management is more severe in firms that have low ROA, low market-to-book ratio.
Thu Hang Nguyen, Manh Hiep Nguyen
doaj  

Open research data integration in universities: How data stewards adapt global policies to local contexts

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Global research policies, often driven by political agendas rather than academic expertise, generate pressure on local entities to conform to global standards. This is particularly the case for universities seeking international relevance, which must address Open Research Data (ORD) principles.
Stefan Stepanovic   +2 more
wiley   +1 more source

Fostering medication review competence of pharmacy students: An assessment by students and their preceptors after advanced‐level practical internship

open access: yesBritish 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

A systematic review of medication adherence and mortality in chronic disease: Implications for clinical guidelines and policy

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Objectives This systematic review aims to investigate whether good medication adherence in adults with chronic conditions is associated with a lower mortality risk compared to poor adherence within published literature, and the extent to which this relationship is represented within South African policy and legislation.
Jessica Hamuy Blanco   +4 more
wiley   +1 more source

Learner emotions and performance in hypercasual VR games with adaptive AI difficulty

open access: yesBritish 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

Labor Union and Real Earnings Management [PDF]

open access: gold, 2017
Hong Min Chun, Sang Yi Shin
openalex   +1 more source

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