Results 11 to 20 of about 556,273 (328)
Journal of Economic and Financial Sciences, 2020 Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable.
Mattheus T. Mey, Christiaan Lamprecht
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Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign ...
Edyta Łazarowicz
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Impacts of Management Ability on of Financial Statement Comparability [PDF]
مجله دانش حسابداری, 2019 Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al.
Mahdi Khazaei +2 more
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Comparing methods for comparing networks [PDF]
Scientific Reports, 2019 AbstractWith the impressive growth of available data and the flexibility of network modelling, the problem of devising effective quantitative methods for the comparison of networks arises. Plenty of such methods have been designed to accomplish this task: most of them deal with undirected and unweighted networks only, but a few are capable of handling ...
Tantardini, Mattia +3 more
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Revised OECD Transfer pricing Guidelines and the Czech tax policy
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
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Note on Comparability of MicroCog Test Forms [PDF]
, 2001 This study investigated the differences between the Standard and Short forms of MicroCog by comparing Domain scores for a clinical sample of 351 substance abusers which gave a significant difference between scores on the Spatial Processing Domain ...
Edwards, Lisa +5 more
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Frontiers in Pharmacology, 2018 Objective: The aim was to critically evaluate well-established regulatory agencies mAb biosimilar guidelines for development and marketing authorization about quality, efficacy and safety and compare to BRICS-TM regulations to identify challenges ...
Hasumati Rahalkar +3 more
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Integrative and Comparative Biology, 1985 AbstractAs a discipline, comparative immunology enhances zoology and has gained wide acceptance in the biological sciences. It is an offshoot of the parent field, immunology, and is an amalgam of immunology and zoology. All animals from protozoans to humans have solved the threat of extinction by having evolved an immune‐defense strategy that ensures ...
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, 2005 The scope of this paper is to illustrate the need for an improved quality assurance in fluorometry. For this purpose, instrumental sources of error and their influences on the reliability and comparability of fluorescence data are highlighted for ...
Ebert, P. +7 more
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Сахарный диабет, 2020 Background: Prevention of the development of micro-and macrovascular complications in patients with diabetes melli-tus (DM) encouraged the search for insulin analogues that allow imitating, as close as possible, a normal physiological insulin secretion ...
Alexander Y. Mayorov +8 more
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