Results 61 to 70 of about 83,705 (247)

Consistent estimation of conditional conservatism [PDF]

In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez, Manuel Núñez-Nickel   +1 more
core  

Stage‐Specific Patterns of Imaging and Non‐Motor Biomarkers in Spinocerebellar Ataxia Type 3

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Advancements in disease‐modifying therapies for spinocerebellar ataxia Type 3 (SCA3) underscore the need for robust biomarkers to monitor disease progression and evaluate treatment efficacy. Although motor phenotypes have been well characterized, less is known about non‐motor and imaging‐based features across different disease stages.
Chun Li, Zhi‐Xian Ye, Xuan‐Yu Chen, Liang‐Liang Qiu, Zhi‐li Chen, Yu‐Sen Qiu, Wei Lin, Ru‐Ying Yuan, Xin‐Tong Yu, Chun‐Yu Huang, Xin‐Yuan Chen, Min‐Ting Lin, Jian‐Ping Hu, Wan‐Jin Chen, Ning Wang, Shao‐Bo Yao, Shi‐Rui Gan, Ying Fu   +17 more
wiley   +1 more source

Empirical Discourse on Accounting Conservatism and Financial Performance of Multinational Companies in Nigeria

Accounting and Management Research
This study aims at finding out how accounting conservatism influences the financial performance of multinational companies (MNCs) in Nigeria. In particular, it investigates the impact of unconditional and conditional conservatism on the return on equity (
Akan David Chucks, Temile Suny Oteteya
doaj   +1 more source

Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period

حسابداری و شفافیت مالی, 2023
Purpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic ...
Malektaj Maleki Oskouei, Mohammad Hassani, Saeed Mirzakhani   +2 more
doaj  

The economic determinants of conditional conservatism. [PDF]

We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
core  

Real‐World Safety and Effectiveness of JAK Inhibitors in Systemic Sclerosis: A Propensity‐Matched Study From the EUSTAR Cohort

Arthritis Care &Research, EarlyView.
Objective JAK inhibitors (JAKi) have shown promising effects in early‐phase studies of systemic sclerosis (SSc). We aimed to assess the safety and explore the effectiveness of JAKi compared to conventional immunosuppressants in SSc. Methods A longitudinal retrospective study of the European Scleroderma Trials and Research Group (EUSTAR) cohort was ...
Stefano Di Donato, Marie‐Elise Truchetet, Marco Minerba, Oliver Distler, Juan José Alegre Sancho, Yolanda Braun‐Moscovici, Christina Bergmann, Petros Sfikakis, Jeska K. de Vries‐Bouwstra, Murray Baron, Silvia Bellando‐Randone, Lorenzo Dagna, Christopher P. Denton, Madelon C. Vonk, Vanessa Smith, Ivan Castellvi, Gabriela Riemekasten, Andra Balanescu, Masataka Kuwana, Maria De Santis, Kamal Solanki, Anastas Batalov, Vahan Mukuchyan, Marco Matucci‐Cerinic, Yannick Allanore, Francesco Del Galdo, Michael Hughes, EUSTAR Collaborators   +27 more
wiley   +1 more source

Conditional conservatism and cost of capital. [PDF]

We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
core  

Clinician and Patient Factors Associated With Long‐Term Glucocorticoid Use in People With Rheumatoid Arthritis Receiving Advanced Therapies

Arthritis Care &Research, EarlyView.
Objective Despite guideline recommendations, long‐term glucocorticoid (GC) use is common in rheumatoid arthritis (RA). We conducted a clinician survey nested within a large registry to identify patient and clinician factors associated with GC use. Methods Clinicians contributing patients to the CorEvitas Rheumatoid Arthritis Registry were surveyed ...
Michael D. George, George Reed, Matthew D. Kearney, Peter F. Cronholm, Kevin Kane, Jeffrey R. Curtis, Dimitrios A. Pappas, Joel M. Kremer   +7 more
wiley   +1 more source

Employment Trajectories of Patients With Systemic Lupus Erythematosus and Factors Driving Transitions Between States

Arthritis Care &Research, EarlyView.
Objective Systemic lupus erythematosus (SLE) significantly impacts employment capacity. This study aimed to investigate the impact of burden of disease activity, damage, and treatment on employment outcomes and transitions in patients with SLE. Methods Using data from a single center, we analyzed employment transitions, adjusted mean disease activity ...
Javier Mencia‐Ledo, Zahi Touma, Laura Whittall Garcia, Dafna D. Gladman, Behdin Nowrouzi‐Kia   +4 more
wiley   +1 more source

Conservatism, epistemology, risk and mind

, 2014
In this paper, I comment on recent contributions to the debate about what conservatism is, and delineate something central or even essential to conservatism as very broadly defined as “an ideology predominantly concerned with the problem of change: not ...
O'Hara, Kieron
core   +1 more source