Results 61 to 70 of about 54,084 (257)
A fundamentalist perspective on accounting and implications for accounting
China Journal of Accounting Research, 2013 This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting ...
Guohua Jiang, Stephen Penman
doaj +1 more source
Boundary‐Dependent Sleep–Wake Dysregulation in Idiopathic Hypersomnia
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Idiopathic hypersomnia (IH) presents with excessive daytime sleepiness (EDS) despite apparently preserved nocturnal sleep, challenging traditional models of hypersomnolence based on sleep loss or fragmentation. We aimed to test the hypothesis that EDS in IH reflects excessive stabilization of the sleep state, consistent with ...
Samantha Mombelli +13 more
wiley +1 more source
Several Aspects Of The Conceptual Framework Of Financial Reporting
, 2016 {"references": ["Conceptual Framework for Financial Reporting. International Accounting Standards Board. September 2010. p. 9-17. http://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf", "Conceptual Framework for Financial Reporting. Comments to by received by 26 October Basis for Conclusions Exposure Draft ED/2015/3. May 2015. p.
openaire +1 more source
Arthritis Care &Research, EarlyView.Objective To support high‐quality, patient‐centered care for systemic lupus erythematosus (SLE), the American College of Rheumatology (ACR) developed evidence‐based measures incorporating clinical and patient‐reported outcome measures (PROMs). Using the Consolidated Framework for Implementation Research (CFIR), we conducted semistructured interviews ...
Catherine Nasrallah +13 more
wiley +1 more source
Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting
New Challenges in Accounting and Finance, 2021 Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and ...
openaire +1 more source
Arthritis Care &Research, EarlyView.Objective Social determinants of health (SDOH) contribute to juvenile idiopathic arthritis (JIA) disparities, but most studies have assessed SDOH independently rather than cumulatively across individual, family, and neighborhood levels. Using a socioecological framework, we investigated the relationship among cumulative social disadvantage ...
William Daniel Soulsby +448 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective This study aimed to investigate hand function trajectories over five years in primary hand osteoarthritis (OA). Additionally, determinants of baseline and longitudinal hand function were assessed. Methods A total of 538 patients with both baseline and five‐year study visits were analyzed.
Annemiek V. E. M. Olde Meule +4 more
wiley +1 more source
Nature on the balance sheet: Accountability for Nature Positive
Methods in Ecology and EvolutionNature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other ...
Greg Smith +6 more
doaj +1 more source
A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee
Journal of Accounting and Finance in Emerging EconomiesPurpose of the Research: This study aims to systematically review and organize recent literature on CEO power, audit committee and financial reporting quality (FRQ) in non-financial firms, with particular focus on the role of CEO power in family-owned ...
Muhammad Azhar Sheikh, Ayesha Shoukat
doaj +1 more source
Arthritis Care &Research, EarlyView.Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu +2 more
wiley +1 more source