Results 81 to 90 of about 6,030 (253)

Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting

open access: yes, 2005
This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair ...
Tan, Chyi Woan (Rebecca)
core  

Longitudinal genome‐wide aneuploidy measurements in circulating cell‐free DNA to predict lack of benefit from pembrolizumab in patients with metastatic urothelial cancer

open access: yesMolecular Oncology, EarlyView.
Many patients with urothelial cancer do not benefit from treatment with pembrolizumab, while at risk of severe side effects. Changes in the levels of circulating tumor DNA early during treatment, measured by a simple and affordable assay that can be easily implemented in the clinic, can be used as a prognostic tool to identify these patients.
Youssra Salhi   +14 more
wiley   +1 more source

Reflections on the value concept in accounting

open access: yesKoers : Bulletin for Christian Scholarship, 2009
The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect ...
P. Buys
doaj   +1 more source

Analysis of International Accounting Regulations with Regards to Fair Value [PDF]

open access: yes
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand.
Diana COZMA IGHIAN
core  

Within and Cross-Country Differences in the Value Relevance of Fair Values [PDF]

open access: yes, 2016
In order to achieve well-functioning capital markets, firms have to provide investors and other stakeholders with relevant and reliable information. Especially, for financial firms a large amount of assets and liabilities are measured at fair value in ...
Siekkinen, Jimi
core  

Tumor B‐cell infiltration in platinum‐treated advanced muscle‐invasive urothelial carcinoma

open access: yesMolecular Oncology, EarlyView.
Bladder tumors with higher pretreatment memory B‐cell infiltration were linked to longer survival after cisplatin chemotherapy, but not carboplatin. These tumors also showed more organized immune structures (tertiary lymphoid structures) and a shared pro‐inflammatory B‐cell‐rich community, suggesting that memory B cells may help identify patients most ...
Konrad Stawiski   +10 more
wiley   +1 more source

Fair Value Accounting: Information or Confusion for Financial Markets? [PDF]

open access: yes
The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system.
Andrea Menini   +2 more
core  

Applicability of mitotic figure counting by deep learning: a development and pan‐cancer validation study

open access: yesFEBS Open Bio, EarlyView.
In this study, we developed a deep learning method for mitotic figure counting in H&E‐stained whole‐slide images and evaluated its prognostic impact in 13 external validation cohorts from seven different cancer types. Patients with more mitotic figures per mm2 had significantly worse patient outcome in all the studied cancer types except colorectal ...
Joakim Kalsnes   +32 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  

Large‐scale bidirectional arrayed genetic screens identify OXR1 and EMC4 as modifiers of αSynuclein aggregation

open access: yesFEBS Open Bio, EarlyView.
Activation of the mitochondrial protein OXR1 increases pSyn129 αSynuclein aggregation by lowering ATP levels and altering mitochondrial membrane potential, particularly in response to MSA‐derived fibrils. In contrast, ablation of the ER protein EMC4 enhances autophagic flux and lysosomal clearance, broadly reducing α‐synuclein aggregates.
Sandesh Neupane   +11 more
wiley   +1 more source

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