The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance
ABSTRACT Prior research finds that firms use both accrual‐based earnings management (AEM) and real earnings management (REM) to manage financial reporting outcomes and that each practice influences firm performance. We extend this research by examining how managers’ choices regarding the mix of AEM and REM relate to future performance.
Bowe Hansen, E. Scott Johnson, Lijun Lei
wiley +1 more source
Comorbid insomnia and sleep apnea is associated with worse verbal episodic memory in older females. [PDF]
Holloway BM +9 more
europepmc +1 more source
Narcissism Is Associated With Blunted Error‐Related Brain Activity
ABSTRACT Objective Narcissism is associated with self‐enhancement and social antagonism, yet its neural underpinnings, particularly in error processing, remain underexplored. Competing theoretical models, such as the mask model and the metacognitive model, offer conflicting hypotheses regarding how narcissism influences early neural responses to errors.
Esther M. Robins +5 more
wiley +1 more source
Prodromal Sleep Disturbances and Polysomnographic Findings in Patients With Creutzfeldt-Jakob Disease. [PDF]
Demirel E +4 more
europepmc +1 more source
A perspective on automated rapid eye movement sleep assessment
Summary Rapid eye movement sleep is associated with distinct changes in various biomedical signals that can be easily captured during sleep, lending themselves to automated sleep staging using machine learning systems. Here, we provide a perspective on the critical characteristics of biomedical signals associated with rapid eye movement sleep and how ...
Mathias Baumert, Huy Phan
wiley +1 more source
Isolated REM sleep without atonia and isolated REM sleep behaviour disorder: a study of clinical and prognostic differences. [PDF]
Asah C +5 more
europepmc +1 more source
Summary The interplay of daily life factors, including mood, physical activity, or light exposure, influences sleep architecture and quality. Laboratory‐based studies often isolate these determinants to establish causality, thereby sacrificing ecological validity.
Anna M. Biller +8 more
wiley +1 more source
REM sleep reduction leads to fear overgeneralization via negatively modulating prefrontal theta oscillations. [PDF]
Di T +10 more
europepmc +1 more source
Metrology of two wearable sleep trackers against polysomnography in patients with sleep complaints
Summary Sleep trackers are used widely by patients with sleep complaints, however their metrological validation is often poor and relies on healthy subjects. We assessed the metrological validity of two commercially available sleep trackers (Withings Activité/Fitbit Alta HR) through a prospective observational monocentric study, in adult patients ...
Justine Frija +11 more
wiley +1 more source

