Results 271 to 280 of about 462,487 (346)

Medical Absenteeism and Premature Death in Spinal Muscular Atrophy in Sweden: A Population-Based Matched Register Study of People of Working Age. [PDF]

Adv Ther
Sejersen T, Ekström AB, Kroksmark AK, Justo N, Ganz ML, Pettersson C, Graham S, Gertow K, Ramagopalan S, Simpson A.   +9 more
europepmc   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Economic barriers to diagnostic equity: A multi-country analysis of patient costs for rapid SARS-CoV-2 testing in sub-Saharan Africa. [PDF]

PLoS One
Ekwunife O, Mangenah C, Ngwira L, Corbett E, Hatzold K, Isere E, Bimba J, Sibanda E, Cowan FM, Omoregie G, Bonnet G.   +10 more
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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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.
Ziyan Gu
openaire   +2 more sources

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
H. Duong
openaire   +2 more sources

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