نتایج جستجو برای: accrual factor

تعداد نتایج: 846509  

2004
KONAN CHAN

Earnings manipulation has become a widespread practice for US corporations. However, most studies in the literature focus on whether certain incentives would facilitate managers to manipulate earnings and there has been little evidence documenting the consequences of earnings manipulation. This paper fills this gap by examining how current accruals affect future earnings (the accrual effect) an...

2015
J Grarup C Rappoport NW Engen C Carey F Hudson E Denning S Sharma E Florence MJ Vjecha

OBJECTIVES The aim of this report is to describe the challenges, successes and patterns of enrolment in the Strategic Timing of AntiRetroviral Treatment (START) study. METHODS START is a collaboration of many partners with central coordination provided by the protocol team, the statistical and data management centre (SDMC), the International Network for Strategic Initiatives in Global HIV Tri...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه تربیت معلم تهران 1381

‏‎the purpose of the present study was to investigate the latent pattern underlying reading ability . some 272 male and female participants. english majors at the ba level , participated in the study. two valid tests were used in this study, the reading test developed exclusively for the purpose of this project and academic reading section of ielts. to investigate the possible latent underlying...

Journal: :International journal of radiation oncology, biology, physics 2015
Deborah Watkins Bruner Stephanie L Pugh Katherine A Yeager Jesse Bruner Walter Curran

PURPOSE To assess how accrual to clinical trials is related to US minority population density relative to clinical trial site location and distance traveled to Radiation Therapy Oncology Group (RTOG) clinical trial sites. METHODS AND MATERIALS Data included member site address and ZIP codes, patient accrual, and patient race or ethnicity and ZIP code. Geographic Information System maps were d...

2013
Jana Raynor Allyson Sholl David R. Plas Philippe Bouillet Claire A. Chougnet David A. Hildeman

We and others have shown that regulatory T cells (Treg) accumulate dramatically with age in both humans and mice. Such Treg accrual contributes to age-related immunosenescence as they reduce the response to tumors and parasite infection. While we reported earlier that aged Treg have decreased expression of the pro-apoptotic molecule Bim and germline deletion of Bim promoted earlier accumulation...

Journal: :WMJ : official publication of the State Medical Society of Wisconsin 2016
Thomas Saphner Michael A Thompson Sara Planton Maharaj Singh Neha Glandt Lisa Robinson Jan DeBartolo

BACKGROUND The new National Cancer Institute (NCI) Community Oncology Research Program (NCORP) went live August 1, 2014; 34 sites were selected for the program, including 7 new sites that previously did not have a research grant from the NCI. This report describes the first year of a new program site. METHODS Accrual, investigator and site participation, and number of open studies by the prog...

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
محمد ملازاده - دانشجوی کارشناسی ارشد، دانشگاه فردوسی، مشهد محمود لاری دشت بیاض استادیار گروه حسابداری دانشگاه فردوسی مشهد، مشهد، ایران، محمد جواد ساعی استادیار دانشگاه فردوسی مشهد، مشهد، ایران

هدف این مقاله بررسی تاثیر دانش مالی مدیرعامل بر روی مدیریت سود و بررسی تفاوت مدیریت سود در شرکت های دارای مدیرعامل با دانش مالی و سایر شرکتها است. جهت انجام این پژوهش مدیریت سود مبتنی بر اقلام تعهدی اختیاری و مدیریت سود واقعی به صورت جداگانه در شرکت های پذیرفته شده در بورس اوراق بهادار تهران (130 شرکت) پرداخته شد. نوع مدرک تحصیلی بعنوان معیاری جهت اندازه گیری دانش مالی مدیرعامل در نظر گرفته شده...

Journal: :Frontiers in Endocrinology 2023

Objectives The current study aimed to investigate the pathogenesis of obesity-induced impaired bone mass accrual and impact dietary intervention on density in mouse model obesity. Methods Mice were fed with chow diet (CD) for 10 months, high-fat-diet (HFD) or HFD 6 months then transferred 4 (HFDt). Results Weight loss decreased intrahepatic lipid accumulation observed mice following interventio...

Journal: :The Education and science journal 2015

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید