Results 211 to 220 of about 15,820 (264)

Value, Structure, and Curriculum in US Graduate Health Informatics Programs: Cross-Sectional Study. [PDF]

JMIR Med Educ
Sawesi S, Dolezel DM, Presingu P, Irungu M.   +3 more
europepmc   +1 more source

Metarhizium anisopliae: A fungal biocontrol agent against Rhipicephalus microplus. [PDF]

PLoS Pathog
de Fraga Sant'Ana J, Santi L, Beys-da-Silva WO.   +2 more
europepmc   +1 more source

Impact of incident rheumatoid arthritis on earnings: a nationwide sibling comparison study. [PDF]

Rheumatology (Oxford)
Miller H, Neovius M, Askling J, Bruze G.
europepmc   +1 more source

Comparing production metrics and financial efficiency in production-limited dairy herds. [PDF]

JDS Commun
Church CR, Hayes L, Overton MW, Duffield TF, Kelton DF.   +4 more
europepmc   +1 more source

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The effect of real earnings management on the persistence and informativeness of earnings

British Accounting Review, 2019
Abstract: This study investigates the effect of real earnings management on two important aspects of earnings quality: earnings persistence and its informativeness about future cash flows. I focus on real earnings management through the abnormal reduction in discretionary expenditures and investigate how this type of real earnings management affects ...
Valerie Li
exaly   +2 more sources

Real Earnings Management in Sales

SSRN Electronic Journal, 2016
We surveyed 1,638 sales executives, across 40 countries, regarding their companies’ likelihoods to ask sales to perform real-earnings-management (REM) actions when earnings pressure exists. Using this information, which we refer to as companies’ REM propensities, we study how company characteristics and environmental conditions relate to the responses ...
Craig J. Chapman, Jeffrey Patrick Boichuk, Thomas J. Steenburgh, Michael Ahearne   +3 more
openaire   +2 more sources

Real earnings management in bankrupt firms

Journal of Corporate Accounting & Finance, 2021
AbstractWe investigate: (1) whether managers in bankrupt firms manipulate earnings through real earnings management (REM); (2) the incentives and tradeoff strategies to engage in REM; (3) how REM influences the subsequent firm performance and bankruptcy probability.
Chunhao Xu, Hongxian Zhang, Jun Hao, Liang Guo   +3 more
openaire   +1 more source

Real earnings management around CEO turnovers

Accounting & Finance, 2015
AbstractFollowing CEO turnovers, US firms adjust real business activities to manage earnings downwards (REM bath). This effect is most pronounced in firms with low levels of institutional ownership. REM baths early in CEOs’ tenure can be confounded with legitimate adjustments to business activities.
Paul Geertsema, David H. Lont, Helen Lu
openaire   +1 more source

Real Earnings Management and Accrual-based Earnings Management in Family Firms

European Accounting Review, 2014
We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner, Nina Günther, Christoph Kaserer, SICILIANO, GIANFRANCO   +3 more
openaire   +3 more sources