Results 61 to 70 of about 6,030 (253)
, 2007 The past decade has witnessed a proliferation of accounting pronouncements that indicate that accounting rule-makers around the world are progressively abandoning the traditional historic cost model and actively embracing the fair value paradigm. In this
Elad, C.
core +1 more source
FEBS Letters, EarlyView.Ascidian Ciona larvae initially show strong clockwise tail twisting, which is largely corrected during development. However, a small residual twist remains. This study shows that organized helical myofibrils in tail muscles mechanically stabilize this residual asymmetry, preventing complete restoration of bilateral symmetry and revealing how embryos ...
Yuki S. Kogure +3 more
wiley +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 +3 more
doaj +1 more source
FEBS Letters, EarlyView.This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley +1 more source
FEBS Letters, EarlyView.The pyruvate generator, which causes activation of respiration by extra‐mitochondrial Ca2+, is also present and functional in rat brainstem mitochondria, as it is in other brain regions. This finding is confirmed by experiments with a fully reconstituted malate–aspartate shuttle (MAS).
Grazyna Debska‐Vielhaber +7 more
wiley +1 more source
Fair value accounting and reliability of accounting information of listed firms in Nigeria [PDF]
Accounting, 2018 This study examined the association between fair value accounting and reliability of accounting information. The study adopted survey research along with quantitative methods.
Oyebisi Ibidunni, Wisdom Okere
doaj +1 more source
FEBS Letters, EarlyView.An unexpected alternative interaction site for ethyl viologen was identified in formate dehydrogenase 1 from Methylorubrum extorquens. Combined mutagenesis, kinetic analysis, and docking revealed that aromatic residues near an iron–sulfur cluster enable flavin mononucleotide‐independent electron transfer, offering a framework for engineering improved ...
Eleni G. Poloniataki, Yong Hwan Kim
wiley +1 more source
Molecular 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
Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [PDF]
پژوهشهای تجربی حسابداری, 2018 This study investigation the Effect of Using Fair value in Financial Reports in Improving the Value relevance of Accounting Information. The ultimate goal of this study is to determine the difference of the value relevance of accounting information ...
Samira Hajikermani +2 more
doaj +1 more source
An Experiment in Fair Value Accounting: UK Investment Vehicles [PDF]
, 2008 We use the British real estate and investment fund industries as experimental settings where historic cost (HC) and fair value accounting (FVA) can be compared.
Rees, W. +4 more
core +1 more source