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Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português [PDF]

open access: yes
This study tests the value relevance of R&D expenses for the Portuguese context. The methodology adopted is based on econometric models, and takes into consideration the kind of information companies display and the adoption of IASB accounting standards ...
Ana Cunha, José Moreira
core  

Differential regulation of ZFAS1 splice variants by endoplasmic reticulum stress in hepatocyte cell lines

open access: yesFEBS Open Bio, EarlyView.
ZFAS1 is a lncRNA promoting cell proliferation and migration, exhibiting high expression in various cancers. It is conserved, widely expressed, and produces multiple splice variants with unclear roles. We identified several splice variants in hepatocyte models, and found that inhibiting or suppressing regulators of the unfolded protein response (PERK ...
Sébastien Soubeyrand   +2 more
wiley   +1 more source

Predicting and Comparing the Subjective Health Experience of Older Cancer Survivors and Non‐Cancer Survivors: A Modeling Approach

open access: yesAging and Cancer, EarlyView.
This study underscores the significant influence of frailty and vitality on the subjective health experience of older cancer survivors with acceptance and control emerging as salient mediators. These findings affirm the conceptual and empirical robustness of the model highlighting its potential utility in shaping future interventions for older cancer ...
Damien S. E. Broekharst   +4 more
wiley   +1 more source

Value-relevance of expensed and capitalized intangibles - a French survey [PDF]

open access: yes
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core   +1 more source

Value Relevance of Accounting Information in KOSDAQ

open access: yesManagement & Information Systems Review, 2008
null 윤성용   +2 more
openaire   +1 more source

Re‐Awakening Public Attention to the Silent Pandemic of Cancer Among Older Adults in Low‐ and Middle‐Income Countries

open access: yesAging and Cancer, EarlyView.
ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef   +2 more
wiley   +1 more source

PENGARUH KUALITAS AUDIT TERHADAP RELEVANSI NILAILABA DAN NILAI BUKU [PDF]

open access: yes, 2016
Value relevance shows the usefulness of accounting information for investors as a reference for investment decisions. The objective of this study is to examine the effect of audit quality on value relevance of earnings and book value.
Harindahyani, Senny   +2 more
core  

Tracking Motor Progression and Device‐Aided Therapy Eligibility in Parkinson's Disease

open access: yesAnnals 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 practices of fair value reporting on investment property in Malaysia [PDF]

open access: yes, 2015
The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is ...
Abdul Jabar, Ja’izah, Mohamed, Arun
core  

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