Results 191 to 200 of about 27,793 (304)

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

COVID-19-related voice disorders: a scoping review. [PDF]

open access: yesCodas
Silva AS, Dornelas R, Silva JRLE.
europepmc   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

Neurotransmitters in Auditory Processing Disorders and Neurodevelopmental Disorders: A Common Neurobiological Substrate? [PDF]

open access: yesChildren (Basel)
Bianchino A   +9 more
europepmc   +1 more source

Substance‐related intrusive memories in cocaine use disorder are different from but associated with craving

open access: yesAddiction, EarlyView.
Abstract Background and aims Cocaine use disorder (CUD) is a significant global health concern, characterized by persistent craving despite severe consequences. Recent theories highlight maladaptive memory processes – such as intrusive, vivid recollections of past substance use that arise spontaneously in daily life – as key contributors to craving and
Amelie Zacher   +5 more
wiley   +1 more source

Voice Outcomes of Clear Speech Cueing in Individuals With Parkinson's Disease. [PDF]

open access: yesJ Voice
Aaron AS   +4 more
europepmc   +1 more source

Risks of alcohol–energy drink co‐consumption: Patterns, correlates and psychological outcomes in youth

open access: yesThe American Journal on Addictions, EarlyView.
Abstract Background and Objectives This study examined the prevalence of alcohol mixed with energy drinks (AmED) among Spanish adolescents and young adults and analyzed its associations with sociodemographic factors, substance use, and mental health.
Roberto Secades‐Villa   +4 more
wiley   +1 more source

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