نتایج جستجو برای: earning quality
تعداد نتایج: 755957 فیلتر نتایج به سال:
The concept of the patient-centered medical home (PCMH) has been widely embraced as a foundation for the transformation of health care delivery. Recent evaluations of PCMH pilots validate the initial hypothesis that care provided in the PCMH has the potential to result in better health outcomes at lower cost. However, earning recognition or certification as a PCMH can be a daunting task. This a...
Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning management, we find that companies with female, long-tenured, older and more educated Chairman have lower absolute discretionary accruals and lo...
انتخاب شاخص مناسب اندازهگیری ریسک همواره از مباحث چالشبرانگیز در حوزه مطالعات بازار سرمایه بوده است. توانایی صورتهای مالی جهت ارزیابی ریسک، یکی از موضوعات اساسی برای محققین مالی به شمار میرود. نوسانات سود میتواند نقش کلیدی در ارزیابی ریسک ایفا نماید. در این راستا، تحقیق حاضر به بررسی تأثیر معیارهای مبتنی بر حسابداری ویژگیهای سود بر ریسک نامطلوب سود میپردازد. دراین تحقیق، دادههای مربوط ب...
In this research, role of accruals in elaboration of quality of earning of the companies accepted in Mumbai Stock Exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. The studied sample includes 35 companies in group A of Mumbai Stock Exchange in 2009-2013.Fordata analysisandhypothesistesting mult...
BACKGROUND Lumbar disc herniation has a prevalence of up to 58% in the athletic population. Lumbar discectomy is a common surgical procedure to alleviate pain and disability in athletes. We systematically reviewed the current clinical evidence regarding athlete return to sport (RTS) following lumbar discectomy compared to conservative treatment. METHODS A computer-assisted literature search o...
Autonomous agents functioning in complex and rapidly changing environments can improve their task performance if they update and correct their world model over the life of the agent. Existing research on this problem can be divided into two classes. First, reinforcement learners that use weak inductive methods to directly modify an agent’s procedural execution knowledge. These systems are robus...
Bad management practices that occur in the industry cause a lot of harm to many parties. due managers' efforts manipulate profits. are carried out by will be aggravated if majority shareholders participate press managers make profit manipulation so earning quality becomes low. The purpose this research is find how ownership concentration affects earnings and determine ability directors reduce i...
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