Results 211 to 220 of about 67,764 (262)

Key factors associated with nurse retention and how they work: A mixed-methods study. [PDF]

Int J Nurs Stud Adv
de Vries N, de Winter P, Drost-Goossens S, Vermeulen H, van Oostveen C.   +4 more
europepmc   +1 more source

Family-Focused Recommendations in Canadian Guidelines for Early Intervention Services for Psychosis: A Systematic Review: Recommandations axées sur la famille dans les Lignes directrices canadiennes relatives aux services d'intervention précoce en cas de psychose : Une revue systématique. [PDF]

Can J Psychiatry
Martin H, Valle R, Pawliuk N, Iyer SN.
europepmc   +1 more source

<書評>Financial Accounting Standards Board, Statement of Financial Accounting Standards No.33 : Financial Reporting and Changing Prices, 1979

<書評>Financial Accounting Standards Board, Statement of Financial Accounting Standards No.33 : Financial Reporting and Changing Prices, 1979
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Issues of Compliance of Financial Statements with International Standards

Journal of Corporate Finance Management and Banking System, 2022
This article discusses the methodological foundations, stages and main directions of the process of adapting financial reporting in the economy of Uzbekistan to international standards. The international experience in this area was studied and the necessary proposals and recommendations were ...
Egamberdiyeva Salima Rayimovna, Aralov Sabir Javli ugli   +1 more
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Consequences of XBRL Standardization on Financial Statement Data

Journal of Information Systems, 2012
ABSTRACT XBRL (eXtensible Business Reporting Language) has become an important element of the financial reporting landscape. This paper provides a discussion of the effects of XBRL on the usefulness of financial data. Using the theoretical framework of the technology acceptance model (TAM), we examine XBRL's potential to improve the ...
Miklos A. Vasarhelyi, David Y. Chan, J. P. Krahel   +2 more
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Global accounting standards, financial statement comparability, and the cost of capital

International Review of Economics & Finance, 2019
This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of comparability as proposed in the Conceptual Framework.
Yong Huang, Chao Yan
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Financial Statements between Professional and Settled Standardization

SSRN Electronic Journal, 2009
Financial statements and accountancy in its whole, constitutes a real means of communication in the economical-financial world. This always explains the fact that lately we testify the most important confrontations and debates on the accountancy level, to all these we must add the financial scandals that have taken place the past few years inside some ...
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International Financial Reporting Standards and the quality of financial statement information

International Review of Financial Analysis, 2010
Abstract This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to higher quality accounting numbers.
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Inflation, Translation and Conflicts in Statements of Financial Accounting Standards*

Journal of International Financial Management & Accounting, 1989
AbstractThis paper utilizes the concept of aggregative consistency defined in Rubinstein and Fishburn [1986], and the FASB's concept of representational faithfulness to evaluate foreign currency translation and accounting for changing prices as embodied in SFAS 70.
Michael Adler, Trevor S. Harris
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