Information Asymmetry, Accounting Standards, and Accounting Conservatism
, 2017 This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants.
openaire +2 more sources
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
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Tracking Motor Progression and Device‐Aided Therapy Eligibility in Parkinson's Disease
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To characterise the progression of motor symptoms and identify eligibility for device‐aided therapies in Parkinson's disease, using both the 5‐2‐1 criteria and a refined clinical definition, while examining differences across genetic subgroups.
David Ledingham +7 more
wiley +1 more source
THE ACCOUNTING LAW AND THE GLOBALISATION ERA [PDF]
The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one.
LEPĂDATU, Gheorghe
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The McCance Brain Care Score and Mortality: Evidence From a Large‐Scale Population‐Based Cohort
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objectives This study aimed to examine the relationship between the McCance Brain Care Score (BCS) and mortality in the general population. Methods We conducted a prospective, population‐based cohort study using data from the UK Biobank. Participants with complete data enabling calculation of BCS and full mortality information were included ...
Zhiqiang Xu, Xiaoxiao Wang, Nan Li
wiley +1 more source
Accounting information and the prediction of farm viability [PDF]
Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points the need to establish accounting ...
Josep M. Argilés
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Association of Corticospinal Tract Asymmetry With Ambulatory Ability After Intracerebral Hemorrhage
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Ambulatory ability after intracerebral hemorrhage (ICH) is important to patients. We tested whether asymmetry between ipsi‐ and contra‐lesional corticospinal tracts (CSTs) assessed by diffusion tensor imaging (DTI) is associated with post‐ICH ambulation.
Yasmin N. Aziz +25 more
wiley +1 more source
Environmental sustainability assessment based on accounting information audit. [PDF]
PLoS OneHou P, Lu W, Li Q, Wang Q.
europepmc +1 more source
Accounting information disclosure and accountability cases from Libya. [PDF]
Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted ...
openaire +1 more source
An attempt to go beyond conventional financial accounting information [PDF]
Conventional financial accounting information is slanted in favour of certain economic interests. This paper argues in favour of accounting information capturing and showing relevant aspects of the economic-social situation, and of decision-making based ...
Josep Vallverdú
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