Results 31 to 40 of about 49,150 (295)

The “secret life” of the Statement of Cash Flow: A bibliometric analysis

Management Letters/Cuadernos de Gestión, 2022
The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity ...
Salvador de Andrés Fazio, Elena Urquía Grande, Raquel Pérez Estébanez   +2 more
doaj   +1 more source

Conceptual Framework for Financial Reporting: Problems and Prospects

Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 2021
The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning.
openaire   +2 more sources

ASSESSING THE QUALITY OF IPSAS-BASED FINANCIAL REPORTS OF THE SUPRANATIONAL ORGANIZATIONS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. The study aims at accessing the quality of IPSAS-based financial reports of intergovernmental organizations, which have fully adopted the accrual basis of accounting. The quality assessment contemplates the empirical estimation of the financial reports’
V. Ambarchian, M. Ambarchian
doaj   +1 more source

From mice to humans—divergent strategies for intestinal homeostasis and regeneration

FEBS Letters, EarlyView.
Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa, Shinya Sugimoto, Toshiro Sato   +2 more
wiley   +1 more source

Keratin 19 as a prognostic marker and contributing factor of metastasis and chemoresistance in high‐grade serous ovarian cancer

Molecular Oncology, EarlyView.
Keratin 19 (KRT19) is overexpressed in high‐grade serous ovarian cancer with high levels of Kallikrein‐related peptidases (KLK) 4–7 and is associated with poor survival. In vivo analyses demonstrate that elevated KRT19 increases peritoneal tumour burden.
Sophia Bielesch, Isabel Vogel, Sina Nokodian, Johanna Moeller, Antonia Blechschmidt, Vicky Hecht, Vanessa Kuentzel, Katharina Thiedig, Melissa Schwab, Oliver Schilling, Holger Bronger, Marion Kiechle, Viktor Magdolen, Tobias Dreyer   +13 more
wiley   +1 more source

Managerial Ability, Investment Efficiency and Financial Reporting Quality [PDF]

پژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effects of managerial ability on the investment efficiency and also examine the effect of financial reporting quality on the extent of managerial ability effectiveness on the investment efficiency of firms listed in
daryoush foroghi, amin sakiani
doaj   +1 more source

Establishment of a humanized patient‐derived xenograft mouse model of high‐grade serous ovarian cancer for preclinical evaluation of combination immunotherapy

Molecular Oncology, EarlyView.
We have established a humanized orthotopic patient‐derived xenograft (Hu‐oPDX) mouse model of high‐grade serous ovarian cancer (HGSOC) that recapitulates human tumor–immune interactions. Using combined anti‐PD‐L1/anti‐CD73 immunotherapy, we demonstrate the model's improved biological relevance and enhanced translational value for preclinical ...
Luka Tandaric, Line Bjørge, Martine Rott Lode, Cecilie Fredvik Torkildsen, Pia Aehnlich, Rammah Elnour, Daniela Elena Costea, Lars Andreas Akslen, Liv Cecilie Vestrheim Thomsen, Emmet McCormack, Katrin Kleinmanns   +10 more
wiley   +1 more source

Do not-for-profits need their own conceptual framework?

, 2014
This paper raises the issue of whether not-for-profit (NFP) organisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability.
Irvine, Helen, Mack, Janet, Stuart Tooley, Christine Ryan, Ryan, Christine, Janet Mack, Tooley, Stuart, Helen Irvine   +7 more
core   +1 more source

FINANCIAL DECISIONS TAKING INTO ACCOUNT MANAGEMENT REPORTING OF ENTERPISE

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
The article discusses existing issues in administrative management reporting which allows obtaining relevant information in terms of enterprise decision management.
M. Bondar, N. Iershova, M. Tkachenko, V. Garkusha, S. Yavorsky   +4 more
doaj   +1 more source

Tumor B‐cell infiltration in platinum‐treated advanced muscle‐invasive urothelial carcinoma

Molecular Oncology, EarlyView.
Bladder tumors with higher pretreatment memory B‐cell infiltration were linked to longer survival after cisplatin chemotherapy, but not carboplatin. These tumors also showed more organized immune structures (tertiary lymphoid structures) and a shared pro‐inflammatory B‐cell‐rich community, suggesting that memory B cells may help identify patients most ...
Konrad Stawiski, Júlia Perera‐Bel, Alejo Rodriguez‐Vida, Nuria Juanpere, Jihyun Lee, Daniel E. Michaud, Jennifer L. Guerriero, Kent W. Mouw, Aristotelis Bamias, Filipe L. F. Carvalho, Joaquim Bellmunt   +10 more
wiley   +1 more source