Results 121 to 130 of about 25,157 (254)
Time Spent in Rural Placements and Working Rurally After Graduation: A Retrospective Cohort Study of University of Adelaide Medical Graduates, 2010-2021. [PDF]
Williams S +4 more
europepmc +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
The Role of Coaches in a School Leader Preparation Program: "The Cooperative Triad". [PDF]
Seaton LE, Hope ST, Vakil SS.
europepmc +1 more source
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Accuracy and applicability of periodontitis risk assessment tools: A critical appraisal
Abstract Currently, periodontal risk assessment finds application at first visit (to identify individuals at high risk of either disease incidence, if still healthy, or disease progression, if already diseased) as well as at patient monitoring after active treatment and enrolment in a supportive periodontal care program.
Roberto Farina +3 more
wiley +1 more source
Abstract When elected officials gain power, do they use it to provide more constituent service or affect policy? The answer informs debates over how legislator capacity, term limits, and institutional positions affect legislator behavior. We distinguish two countervailing effects of increased institutional power: shifting priorities and increased ...
Devin Judge‐Lord +2 more
wiley +1 more source
Using legal capacity building to achieve Sustainable Development Goal 3.4: a global case study. [PDF]
Slattery C, Malone A, Zhou S, Jones H.
europepmc +1 more source
ABSTRACT Background Educational access is key in empowering persons living with intellectual disabilities. Nevertheless, internationally, Persons with Intellectual Disabilities continue to experience marginalization and discrimination in accessing higher education.
Denise De Souza +8 more
wiley +1 more source
Bridging the trust gap: insights from students on rebuilding confidence in public health. [PDF]
Palmedo PC +3 more
europepmc +1 more source
Approximating multidimensionality with asymmetric unidimensional IRT models
Abstract Unidimensional item response theory (IRT) models are widely used even in settings where assessment data exhibit subtle forms of multidimensionality. Recent empirical evidence suggests that when item difficulty is associated with dimensionality, asymmetric item characteristic curves (ICCs) emerge in the unidimensional approximation.
Xiangyi Liao +5 more
wiley +1 more source

