Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences

This study examines the earning management behavior of Sri Lankan firms following IFRS convergence.Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies.We separately evaluate the companies based on size, auditor type, and performance to see whether these factors can moderate earnin

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The neutrophil elastase inhibitor, sivelestat, attenuates acute lung injury in patients with cardiopulmonary bypass

BackgroundThe sivelestat is a neutrophil elastase inhibitor thought to have an effect against acute lung injury (ALI) in patients after scheduled cardiac surgery.However, the beneficial effect of sivelestat in patients undergoing emergent Powder Exfoliator cardiovascular surgery remains unclear.We aim to evaluate the effect of sivelestat on pulmona

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