Results 221 to 230 of about 38,496 (310)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

A Study of the Microdynamics of Early-Childhood Learning. [PDF]

J Polit Econ
Heckman J, Zhou J.
europepmc   +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

Accounting 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, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Correspondence: "Chronic Inflammatory Demyelinating Polyradiculoneuropathy: A Comparative Study of Magnetic Resonance Neurography and High-Resolution Nerve Ultrasound in the Assessment of Brachial Plexus". [PDF]

Ann Indian Acad Neurol
Abins TK, Gaur R, Gonnade NM, Sheenam N.
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Hospital-based health technology assessment of central dialysis fluid delivery system for hemodialysis patients. [PDF]

BMC Nephrol
Cheng W, Wang H, Yuan J, Li Y, Luo Y, Fu Y, Gu L, Xue J, Jin C, Zheng Y.   +9 more
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

The associations of systemic inflammation and insulin resistance-related indicators with psychopathology and BDNF in patients with chronic schizophrenia. [PDF]

Front Psychiatry
Tian Y, Zhuang Y, Sun L, Xue J, Tang P, Zhang Y, Liu L, Yao X, Li W, Xia L, Liu H.   +10 more
europepmc   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

Cost of adapting the International Guide for Monitoring Child Development, Guatemala and India. [PDF]

Bull World Health Organ
Tschida S, Mundra A, Mustafa R, Bandal A, Guarchaj M, Choy K, Das P, Hernandez S, Kalantri A, Raut AV, Sane A, Srinivasan R, Krishnamurthy V, Ertem I, Gupta SS, Rohloff P, Lu C.   +16 more
europepmc   +1 more source