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Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the impact of uncertainty on the quality of financial reporting in the European Union and whether accounting enforcement is a critical factor?
Catalin Mos
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective A patient‐centered approach for chronic disease management, including systemic lupus erythematosus (SLE), aligns treatment with patients’ values and preferences, leading to improved outcomes. This paper summarizes how patient experiences, perspectives, and priorities informed the American College of Rheumatology (ACR) 2024 Lupus Nephritis (LN)
Shivani Garg +20 more
wiley +1 more source
Foreign Experienced CFOs’ and Financial Reporting Quality
SAGE OpenThis paper aims to empirically examine whether foreign experienced CFOs (FCFOs) affect financial reporting quality (FRQ). Analyzing Chinese listed firms from 2005 to 2018, this study employs methods such as ordinary least square, fixed effect model (FEM),
Irfan Ullah +4 more
doaj +1 more source
The Information Content of Mandatory Disclosures [PDF]
The information quality of mandatory financial reporting depends on two factors: (1) Are standards appropriate to produce financial statements that provide investors with sufficient information?
Evelyn Korn
core
Arthritis Care &Research, EarlyView.Objective Sjögren's disease is an autoimmune disorder that can impact multiple organ systems, including the peripheral nervous system (PNS). PNS manifestations, which can exist concurrently, include mononeuropathies, polyneuropathies, and autonomic nervous system neuropathies.
Anahita Deboo +88 more
wiley +1 more source
The Effect of Audit Committee Characteristics on Timeliness of Financial Reporting ...... [PDF]
, 2016 This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The variables used
Alshrife, F. M. (Fouad) +2 more
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Addressing Economic Insecurities Can Improve Patient‐Reported Outcomes in Lupus
Arthritis Care &Research, EarlyView.Objective Economic insecurities, such as food, housing, transportation, and financial challenges, are modifiable risk factors and influence patient‐reported outcomes (PROs) in systemic lupus erythematosus (SLE). We examined the following: (1) associations between economic insecurities and PROs, and (2) the impact of screening and addressing economic ...
Jay Patel +8 more
wiley +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
New Onset of Fibromyalgia After Exposure to a Combat Environment: A Longitudinal Cohort Study
Arthritis Care &Research, EarlyView.Objective Traumatic life events are hypothesized to be triggers for the onset of fibromyalgia. Posttraumatic stress disorder (PTSD) is a common comorbidity of fibromyalgia. However, limited prospective data are available on the development of fibromyalgia after exposure to high‐magnitude stress.
Jay B. Higgs +15 more
wiley +1 more source
Malete Journal of Accounting and FinanceConcerns about the credibility of financial statements produced by Nigerian non-financial firms have continued to intensify, largely due to weak internal corporate structures and inconsistencies within the regulatory environment. To address these issues,
Adesoji Aderemi Oke +2 more
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