OPENING OF FINANCIAL STATEMENTS TOWARDS PROVISIONAL INFORMATION [PDF]
The relevance of accounting information in making effective decisions cannot be reduced only to the retrodiction function. It should help users to evaluate past, present and future events. In this respect, there can be accepted the predictive function of
Corina Dumitru +3 more
core
"Concept and Relevance of Income" [PDF]
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core
Ecosystem accounting through first nations' lenses: Integrating the SEEA-EA and Indigenous knowledge systems. [PDF]
Larson S +8 more
europepmc +1 more source
TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]
de Leon JJ, Medda F.
europepmc +1 more source
Comment on: Anchor-assisted capsular bag IOL implantation to correct subluxated lenses in children with Marfan syndrome: long-term follow-up. [PDF]
Labishetty SC, Kumar ND, Mandal R.
europepmc +1 more source
Assessment of management accounting information using decision algorithm with prioritized weights in circular fermatean fuzzy CRITIC WASPAS model. [PDF]
Li Q.
europepmc +1 more source
Essays on the value relevance of accounting information
The dissertation consists of five independent essays on the value relevance of accounting information. Value relevance is defined as the ability of financial statement information to capture and summarise firm value. Value relevance is measured as the statistical association between financial statement information and stock market values or returns ...
openaire +1 more source
Advancing universal health coverage through non-medical interventions: the evolution and equity of China's National Fitness policy system. [PDF]
Wang Z, Zhou P, Mou C.
europepmc +1 more source
Accounting Standards Choice and the Value Relevance of Accounting Information
openaire +1 more source
The quality and reliability of short videos about myocardial infarction on TikTok: a cross-sectional study. [PDF]
Li S +7 more
europepmc +1 more source

