Results 41 to 50 of about 40,213 (256)

Misperception of Body Weight After Childhood Cancer

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Misperception of body weight can negatively impact the weight management efforts of childhood cancer survivors (CCSs). Both being overweight or underweight are associated with chronic health conditions commonly observed in CCS; therefore, accurate weight perception is critical for reducing long‐term health risks.
Fabiën N. Belle, Tomáš Sláma, Eva Haegler‐Laube, Reto D. Kurmann, Gabriela M. Kuster, Christoph Saner, Eva Scheler, Yara Shoman, Christina Schindera   +8 more
wiley   +1 more source

On the Ethics of Fair Value Accounting: Distributive Effects, Distributive Injustice, and Implications for Social Peace

Quarterly Journal of Austrian Economics
Fair value accounting is at the heart of arguably the world’s most prominent accounting standards, particularly US GAAP and IFRS. Fair value measurement has been the subject of intense debate.
David J. Rapp, Jeffrey M. Herbener, David Gordon   +2 more
doaj   +1 more source

EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE [PDF]

Annals of the University of Oradea: Economic Science, 2011
The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme 'New valence of evaluation in accounting' under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive
Andreicovici Ionela - Irina
doaj  

Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

Binus Business Review, 2012
This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International ...
Heri Sukendar W.
doaj   +1 more source

Procyclicality and Fair Value Accounting

IMF Working Papers, 2009
In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets. The paper finds that, while weaknesses in the FVA methodology may introduce unintended procyclicality, it is ...
Jodi G. Scarlata, Juan Sole, Alicia Novoa   +2 more
openaire   +2 more sources

Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan, Michael Abele, Calogero Virgone, Michaela Kuhlen, Ricardo Lopez‐Almarez, Tal Ben‐Ami, Ewa Bien, Maja Cesen, Malgorzata A. Krawczyk, Andrea Ferrari, Gianni Bisogno, Yves Reguerre, Dominik T. Schneider, Louise Galmiche, Jorg Fuchs, Sarah Braungart, Bilgehan Yalcin, Ines B. Brecht, Daniel Orbach   +18 more
wiley   +1 more source

FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS

Gusau Journal of Accounting and Finance, 2021
The study investigated the effect of fair value financial instruments measurements hierarchy disclosures on cosmetic accounting practices in the Nigerian DMBs, given the possibility of managerial discretion to manipulate the disclosure of fair value ...
Tesleem Olayinka Adeyemi, Hamisu Suleiman Kargi, Muhammad Shehu Tijjani, M. Zubair   +3 more
doaj  

Immunoglobulin Depletion and Recovery Following Blinatumomab in Infants With KMT2A‐Rearranged ALL

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Adding blinatumomab to standard chemotherapy for infants with KMT2A‐rearranged acute B‐cell lymphoblastic leukemia (KMT2A‐r B‐ALL) improves outcomes. Although blinatumomab impairs immunoglobulin G (lgG) production, increasing infection susceptibility, IgG recovery remains poorly understood.
Miguel Vieira Martins, Paola de Lorenzo, Rishi S. Kotecha, Andishe Attarbaschi, Gabriele Escherich, Karsten Nysom, Jan Stary, Alina Ferster, Benoit Brethon, Franco Locatelli, Martin Schrappe, Peggy E. Scholte‐van Houtem, Maria G. Valsecchi, Rob Pieters, Inge M. van der Sluis   +14 more
wiley   +1 more source

Mapping the evolution of fair value accounting research: a bibliometric analysis and future research agenda

Cogent Business & Management
Fair value accounting has become a prominent measurement basis in financial reporting following its institutionalization through international accounting standards.
Roekhudin Roekhudin, Ni Putu Ari Aryawati, Syaiful Iqbal   +2 more
doaj   +1 more source

Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

SHS Web of Conferences, 2017
Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating
Dignah Ashwag, Abdul Latiff Radziah, Abdul Karim Zulkefly, Abdul Rahman Aisyah   +3 more
doaj   +1 more source