Results 81 to 90 of about 38,080 (266)

Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]

open access: yes
Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Lˆhzaro Rodrˆqguez-Ariza   +2 more
core  

The Role of Social Capital in the Success of Fair Trade [PDF]

open access: yes, 2010
Fair Trade companies have pulled off an astonishingtour de force. Despite their relatively small size and lack of resources, they have managed to achieve considerable commercial success and, in so doing, have put the fair trade issue firmly onto ...
Lynette J. Ryals   +3 more
core   +1 more source

Relevance between the degree of industrial competition and fair value information: Study on the listed companies in China

open access: yesJournal of Industrial Engineering and Management, 2015
Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present ...
Xuemin Zhuang, Yonggen Luo
doaj   +1 more source

Network divergence analysis identifies adaptive gene modules and two orthogonal vulnerability axes in pancreatic cancer

open access: yesMolecular Oncology, EarlyView.
Tumors contain diverse cellular states whose behavior is shaped by context‐dependent gene coordination. By comparing gene–gene relationships across biological contexts, we identify adaptive transcriptional modules that reorganize into distinct vulnerability axes.
Brian Nelson   +9 more
wiley   +1 more source

Pricing of fair value instruments reported under International Financial Reporting Standards 7: South African setting

open access: yesSouth African Journal of Economic and Management Sciences, 2019
Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
doaj   +1 more source

COMP–PMEPA1 axis promotes epithelial‐to‐mesenchymal transition in breast cancer cells

open access: yesMolecular Oncology, EarlyView.
This study reveals that cartilage oligomeric matrix protein (COMP) promotes epithelial‐to‐mesenchymal transition (EMT) in breast cancer. We identify PMEPA1 (protein TMEPAI) as a novel COMP‐binding partner that mediates EMT via binding to the TSP domains of COMP, establishing the COMP–PMEPA1 axis as a key EMT driver in breast cancer.
Konstantinos S. Papadakos   +6 more
wiley   +1 more source

Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]

open access: yes
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof   +2 more
core  

M2M-Fair Value Accounting

open access: yes, 2017
Chapter ...
Özerhan, Y., Sultanoğlu, Banu
openaire   +3 more sources

Pre‐analytical optimization of cell‐free DNA and extracellular vesicle‐derived DNA for mutation detection in liquid biopsies

open access: yesMolecular Oncology, EarlyView.
Pre‐analytical handling critically determines liquid biopsy performance. This study defines practical best‐practice conditions for cell‐free DNA (cfDNA) and extracellular vesicle–derived DNA (evDNA), showing how processing time, storage conditions, tube type, and plasma input volume affect DNA integrity and mutation detection.
Jonas Dohmen   +11 more
wiley   +1 more source

Fair Value Accounting and the Financial Crisis: Messenger or Contributor? [PDF]

open access: yes
Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close
Michel Magnan
core  

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