Results 251 to 260 of about 387,255 (306)

Association between family physician gender and patient service times: Evidence from Ontario. [PDF]

open access: yesCan Fam Physician
Kralj B   +6 more
europepmc   +1 more source

Pharmacists expand access to contingency management in patients with substance use disorders. [PDF]

open access: yesMent Health Clin
Salsman M   +5 more
europepmc   +1 more source

The HIV Epidemic in the United States - Epidemiological Projections and Public Economic Impact of Achieving Zero Transmission Goals. [PDF]

open access: yesClinicoecon Outcomes Res
Copeland C   +7 more
europepmc   +1 more source

Real Earnings Management and Future Performance

Global Business Review, 2015
Managers manipulate firm’s earnings through real activities to show good performance in the current period. This article determines whether there is any impact of these earnings manipulation in future financial performance or not. A panel data analysis technique generalized least square (GLS) method was used for analysis. The sample includes 119 firms
Naila Tabassum   +2 more
openaire   +3 more sources

Betting against real earnings management

Asian Review of Accounting, 2022
PurposeThe study presents the zero investment strategies based on the pricing impact of real earnings management (REM) on stock returns after taking into account the direction and endogeneity nature of REM.Design/methodology/approachThe authors use standard portfolio methodology and Fama–Macbeth cross-sectional regression to analyze the data for this ...
Manish Bansal, Asgar Ali
openaire   +1 more source

Real Earnings Management During Economic Downturns

SSRN Electronic Journal, 2023
ABSTRACT This study examines the impact of economic downturns on real earnings management activities in an international setting. Using a sample of 27 countries between 1988 and 2016, I find that the extent of real earnings management increases and that the substitution relation between real earnings management and accrual-based earnings
openaire   +1 more source

Cross‐Firm Real Earnings Management

Journal of Accounting Research, 2017
ABSTRACTOur analysis is rooted in the notion that stockholders can learn about the fundamental value of any firm from observing the earnings reports of its rivals. We argue that such intraindustry information transfers, which have been broadly documented in the empirical literature, may motivate managers to alter stockholders’ beliefs about the value ...
ETI EINHORN   +2 more
openaire   +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   +3 more
openaire   +2 more sources

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