this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...

The adipocyte-derived hormone leptin inhibits appetite and bone mass accrual. To fulfill these two functions leptin requires the integrity of hypothalamic neurons but not the expression of its receptor, ObRb on these neurons. These results suggested that leptin acts first elsewhere in the brain to mediate these functions. However, this neuroanatomical site of leptin action in the brain remained...

In this paper we address an often overlooked problem in defeasible argumentation: how do we deal with arguments that are on their own defeated, but together remain undefeated? Pollock (1991) finds this accrual of arguments a natural supposition, but then surprisingly denies its existence. We think that arguments do accrue. To handle the accrual of arguments, we introduce compound defeat of argu...

Woody plant encroachment into grasslands and savannas is a globally extensive land-cover change that alters biogeochemical processes and frequently results in soil organic carbon (SOC) accrual. We used soil physical fractionation, soil respiration kinetics, and the isotopic composition of soil respiration to investigate microbial degradation of accrued SOC in sandy loam soils along a chronosequ...

There are conflicting reports on the influence of lean and fat mass on bone accrual during childhood. No infant's studies have been reported that describe the influence of changes in body composition with changes in bone accrual during the first year of life. The objective of this research was to test the hypothesis that greater gains in lean mass will have a positive effect on bone mineral con...

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence arise is conditions full of uncertainty, which creates caution, such as caused by Covid-19 pandemic. This study aims analyze differences in production before and during pandemic for companies with special notations (2018 – 2021). method used this a quantitative Paired T-T...

Failure detection is a fundamental building block for ensuring fault tolerance in distributed systems. For this reason, many people have been advocating that failure detection should be provided as some form of service [1, 2, 3, 4, 5], similar to IP address lookup (DNS) or time synchronization (e.g., NTP). Unfortunately, in spite of important technical breakthroughs, this view has met little su...

The accrual anomaly is a phenomenon that investors gain future abnormal returns through accruals-based hedge portfolios. This paper first shows that China's institutional investors have a better understanding of the persistence of accounting accruals and they more accurately assess stock prices, and that an accrual-based hedge portfolio yields smaller future abnormal returns for firms with high...