Results 111 to 120 of about 3,103,700 (302)

The auditor as historian: Reflections of the epistemology of financial reporting

open access: yes, 2002
Concern has been growing recently that the modern commercial organisation is becoming less auditable. The volume and complexity of transactions and the opacity of computer-based information systems, coupled with the increased knowledge gap between ...
Napier, Christopher J.
core   +1 more source

PENERAPAN SAK-ETAP PADA ENTITAS KOPERASI (Studi Kasus Pada KUD Tri Karsa Jaya Kec. Bangsalsari Kab. Jember)

open access: yesJurnal Ekonomi Akuntansi dan Manajemen, 2015
Financial reportis a report that shows the financial position consisting of revenues, expenses, assets, capital, and debt in a given period as a result of the transactions.
Yulinartati Yulinartati
doaj  

An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
All investors, legislators and researchers put emphasis on the importance of comparability of financial statements. Comparability of financial statements has been recognized as important feature in financial reporting and promoting usefulness of ...
Seyyed Ali Vaez   +3 more
doaj  

Intracerebral Hemorrhage Induces Monocyte TNF Signaling in Patients That Is Suppressed by BAF312

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Intracerebral hemorrhage (ICH) causes high morbidity and mortality, with neurotoxic inflammation driven by infiltrating monocytes. This study is an in‐depth longitudinal examination of the immune response during the first week of ICH in the presence and absence of the immunomodulatory drug BAF312 (Siponimod).
Jonathan Howard DeLong   +10 more
wiley   +1 more source

Comparative Analysis of Choroid Plexus Volume Between MOG Antibody Associated Disease and Multiple Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Choroid plexus volume (CPV) has been proposed as a neuro‐immunological marker of multiple sclerosis (MS), but its relevance in myelin oligodendrocyte glycoprotein antibody–associated disease (MOGAD) remains uncertain. We analyzed CPV in 43 individuals with MOGAD, 48 with MS, and 44 healthy controls using a Bayesian Gaussian mixture modeling ...
Jae‐Won Hyun   +4 more
wiley   +1 more source

Learning Model for Preparing Financial Statements of Village-Owned Enterprises Using the Training, Simulation, and Assistance Model

open access: yesJurnal Teknologi Pendidikan
This study aims to find an effective learning model for preparing financial statements for Village-Owned Enterprises (VOE). VOE are required to prepare financial statements by the Financial Accounting Standards for Private Entities (SAK-EP) on a semi ...
Akhmad Priharjanto, Nina Andriana
doaj  

Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France [PDF]

open access: yes
Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo ...
STOLOWY, Hervé   +2 more
core  

CSF Cytokine Network Organization Predicts Progression Independent of Relapse and MRI Activity in Multiple Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Progression independent of relapse activity is a major determinant of long‐term disability in multiple sclerosis, but its immunopathologic basis remains incompletely understood. We investigated whether relapse‐independent progression in radiologically stable relapsing–remitting multiple sclerosis is associated with distinct ...
Antonio Bruno   +19 more
wiley   +1 more source

The Price of Precision: A Critical Review of Molecular Diagnostics in Glioma, From Guidelines to Global Disparities

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Gliomas have undergone a profound redefinition over the past decade, transitioning from morphology‐based entities to biologically coherent diseases defined by molecular alterations. The 2021 WHO Classification of Tumors of the Central Nervous System and its 2022 update formalize this shift, establishing integrated diagnosis as the global ...
Maria Guarnaccia, Sebastiano Cavallaro
wiley   +1 more source

Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]

open access: yes
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
core  

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