Results 301 to 310 of about 661,121 (408)

The Economic Impact of Reliance on an African Medicines Regulatory Authority. [PDF]

open access: yesPharmaceut Med
Danks L   +5 more
europepmc   +1 more source

Recruitment and Retention of Rural Health Professionals in Minnesota

open access: yesHealth Services Research, EarlyView.
ABSTRACT Objective To qualitatively explore the reasons health professionals decide to practice in rural areas. Study Setting and Design Exploratory, cross‐sectional, semi‐structured qualitative interview and focus group study using thematic analysis with a convenience sample of health professionals in rural Minnesota.
Hannah MacDougall   +4 more
wiley   +1 more source

The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Classification of financial statement elements into categories is an inherent, integral part of the financial reporting system. Although prior research documents that categories influence users’ perceptions of included items, we explore the reverse effect—how classifying items in a category can impact perceptions of the category itself and its
Spencer B. Anderson   +2 more
wiley   +1 more source

Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Using consumer complaints filed with the Consumer Financial Protection Bureau as a measure for the quality of financial products and services, we present evidence of racial disparities in the service quality received by consumers. Consumers in high‐minority communities file more complaints than those in low‐minority communities, and the racial
RACHEL M. HAYES   +3 more
wiley   +1 more source

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs. We examine whether the introduction of ASU 2017‐12, designed to reduce compliance burden and better align hedge accounting rules with risk management practices, led to more effective ...
WAQAR ALI, DANIEL A. BENS, GAVIN CASSAR
wiley   +1 more source

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