Segment Earnings Disclosure - Articles - Scientific Research Publishing

The Relationship between Audit Quality and Earnings Management: An Empirical Investigation (Articles)

Migara Kaluwila

Open Journal of Accounting Vol.15 No.2, April 3, 2026

DOI: 10.4236/ojacct.2026.152010 86 Downloads 598 Views Citations
The Cost of Equity as a Yield: Embedded Bankruptcy Risk in Valuation (Articles)

Moon Hoe Lee

Journal of Mathematical Finance Vol.16 No.2, April 30, 2026

DOI: 10.4236/jmf.2026.162005 36 Downloads 240 Views Citations
Beyond the Cutoff: An Argument for Extending the Audit Scope beyond the Balance Date to Enhance Financial Reporting Integrity (Articles)

Migara Kaluwila

Open Journal of Accounting Vol.15 No.3, June 30, 2026

DOI: 10.4236/ojacct.2026.153013 12 Downloads 306 Views Citations
High frequency wheat regeneration from leaf tissue explants of regenerated plantlets (Articles)

Huimin Yu, Wenchao Wang, Yanwen Wang, Bingkai Hou

Advances in Bioscience and Biotechnology Vol.3 No.1, February 16, 2012

DOI: 10.4236/abb.2012.31008 6,374 Downloads 13,702 Views Citations
Acute Pulmonary Embolism, Multiple Coronary Thrombosis, and Thrombi in the Left Ventricle and Ascending Aorta in a Patient with COVID-19 Infection (Articles)

David Chipayo Gonzales, Paloma Pérez Espejo, Breda Hennessey, Javier Fernández Portales, Sebastián Romani, Iván Núñez Gil

Case Reports in Clinical Medicine Vol.10 No.10, October 21, 2021

DOI: 10.4236/crcm.2021.1010040 380 Downloads 1,375 Views Citations
Various Aetiologies of Non-Traumatic Coccydynia Cause Pain in the Posterior Sacrococcygeal Leg of the Pelvic Tripod: A Burden on the Healthcare Sector (Articles)

Kumar Satya Nandivada Venkata Kiran, Nadavinamani Shivanand Raghavendra, Oommen Elsy Biju, Bharadwaja Nikhil Nandivada, Nandivada Vaishnavi, Rizvi Usama Ahmed

Open Journal of Orthopedics Vol.14 No.7, July 31, 2024

DOI: 10.4236/ojo.2024.147029 138 Downloads 2,323 Views Citations
Research Progress on Inflammation-Related Biomarkers for Prognosis after Emergency PCI in STEMI Patients (Articles)

Zhengkui Qin, Xiuge Tang

World Journal of Cardiovascular Diseases Vol.16 No.6, June 22, 2026

DOI: 10.4236/wjcd.2026.166043 21 Downloads 118 Views Citations
Up-to-Date Hedge Accounting for TPRM Based on Cost/Benefit Assessment When Aligning with FED Interagency Letter SR 23-4 to Be Shared for FinTech Supporting Sound Practices within CRE 22 Effective as of: 01 Jan 2023 (Articles)

John Peter Koeplin, Pascal Lélé

Journal of Financial Risk Management Vol.13 No.1, March 29, 2024

DOI: 10.4236/jfrm.2024.131011 448 Downloads 1,281 Views Citations
Integrating Sustainability into Corporate Financial Management (Articles)

Odeta Pileckaitė, Rasa Subačienė

Theoretical Economics Letters Vol.14 No.3, June 19, 2024

DOI: 10.4236/tel.2024.143048 254 Downloads 1,418 Views Citations
Consumer Protection in the Era of Digital Payments: Legal Challenges and Solutions (Articles)

Nima Ballaji

Beijing Law Review Vol.15 No.3, September 20, 2024

DOI: 10.4236/blr.2024.153076 533 Downloads 4,886 Views Citations
Shipping: How a Low-Earnings Industry Has Created Very Rich Owners? The Stopford’s Paradox (Articles)

Alexandros M. Goulielmos

Modern Economy Vol.13 No.10, October 31, 2022

DOI: 10.4236/me.2022.1310076 312 Downloads 1,963 Views Citations
The Effect of CAMEL Model on Loan Portfolio Quality of the Haitian Banking Sector (Articles)

Rocheny Sifrain

Journal of Financial Risk Management Vol.13 No.1, January 26, 2024

DOI: 10.4236/jfrm.2024.131002 311 Downloads 1,188 Views Citations
Hurricane Camille 1969 and Storm-Triggered Landslides in the Appalachians and a Perspective in a Warmer Climate (Articles)

Diandong Ren

International Journal of Geosciences Vol.7 No.1, January 29, 2016

DOI: 10.4236/ijg.2016.71006 5,674 Downloads 7,909 Views Citations
Marketing Research Problem: Failing to Identify MINISO’s Target Consumer in Process (Articles)

Loudiyi Zineb

Open Access Library Journal Vol.12 No.7, July 4, 2025

DOI: 10.4236/oalib.1113677 79 Downloads 1,220 Views Citations
Information Disclosure and Smart Financing: A Quasi-Natural Experiment from China’s New Securities Law (Articles)

Qi Ouyang, Jiongyu Tang, Chuhan Peng, Nuoyu Wan

Journal of Service Science and Management Vol.19 No.3, June 12, 2026

DOI: 10.4236/jssm.2026.193015 17 Downloads 131 Views Citations
This article belongs to the Special Issue on Urban Economics and Management
Why Earnings Surprises Move Stocks So Sharply: Insights from the Potential Payback Period (PPP) or “Dynamic P/E Ratio” (Articles)

Rainsy Sam

Journal of Mathematical Finance Vol.15 No.4, November 3, 2025

DOI: 10.4236/jmf.2025.154029 69 Downloads 540 Views Citations
How SIRRIPA Addresses the Irrelevance of the P/E Ratio in Sectoral Comparison and Reveals Hidden Market Rationality in Equity Valuation
—The Cases of Palantir, NVIDIA, and Micron Technology (Articles)

Rainsy Sam

Journal of Mathematical Finance Vol.15 No.4, November 17, 2025

DOI: 10.4236/jmf.2025.154033 99 Downloads 479 Views Citations
Mathematics of Stock Valuation: Why the Potential Payback Period (PPP) Outperforms the P/E and PEG Ratios (Articles)

Rainsy Sam

Journal of Mathematical Finance Vol.15 No.3, August 26, 2025

DOI: 10.4236/jmf.2025.153027 196 Downloads 1,659 Views Citations
Effect of Crude Oil Prices and Production on the Performance of Nigerian Gross Domestic Product: A Conceptual Framework (Articles)

Sule-Iko Sadeeq Sani Sami, Murtala Taiwo

Journal of Human Resource and Sustainability Studies Vol.11 No.3, September 13, 2023

DOI: 10.4236/jhrss.2023.113038 564 Downloads 4,620 Views Citations

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