نتایج جستجو برای: non discretionary factors
تعداد نتایج: 2267709 فیلتر نتایج به سال:
On a population level, dietary improvement strategies have had limited success in preventing the surge in overweight and obesity or reducing risk factors for chronic disease. While numerous multi-component studies have examined whole-of-diet strategies, and single component (i.e. discrete) dietary intervention strategies have targeted an increase in core foods (e.g. fruits, vegetables, dairy), ...
The behaviors of heavy vehicles drivers in mandatory and discretionary lane changes are analyzed in this paper. 640 mandatory and 2,035 discretionary lane change events were extracted from a naturalistic driving database. Variations in gap acceptance and lane change duration were investigated. Statistical analysis showed that mandatory lane changes are more aggressive in gap acceptance and lane...
This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...
We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as ‘‘pseudo’’ targets. Results suggest that the positive association between discretionary accruals and ...
abstract background: infertility predisposes the couples to mental and psychological problems such as anxiety, depression, anger, and partner abuse. this study aimed to investigate the association between infertility factors and the non-physical abuse between infertile spouses. materials and methods: this is a descriptive cross-sectional study conducted on 262 infertile couples (131 female and ...
the prevalence of non-communicable diseases such as hypertension and diabetes including obesity has increased over the past few years in iran. the increase in these diseases has been associated with increased urbanization and lifestyle changes. the burden of non-communicable diseases (ncd) is increasing in low and middle-income countries. the aim of this report is to address the threat of ncds ...
This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of discretionary accruals. Dechow et al. (2003)...
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