Results 171 to 180 of about 20,799 (339)

Auditor Independence and Analysts’ Forecast Characteristics: Proof of Impairment of Goodwill

, 2019
Alassane Ouattara
openalex   +1 more source

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- [PDF]

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets.
Adriana Tiron Tudor, Ioana-Maria Dragu
core  

Do deepfakes, digital replicas and human digital twins justify personality rights?

The Journal of World Intellectual Property, EarlyView.
Abstract Unauthorised deepfakes are deeply problematic, from the spreading of misinformation to non‐consensual pornographic content. This paper asks whether deepfakes, digital replicas and human digital twins justify personality rights. To address this question, it examines the harms that deepfakes can cause through disinformation, demeaning content ...
Hayleigh Bosher
wiley   +1 more source

The influence of specific accounting differences on the choice between IFRS or US GAAP. [PDF]

Due to the increased competition on capital markets and given the global importance of US markets, IFRS and US GAAP are competing to become the world standards set. Although comparable in many aspects, IFRS and US GAAP still differ in accounting for some
Gaeremynck, Ann, Van der Meulen, S, Willekens, Marleen   +2 more
core  

Does Banking Diversity Matter for Credit Access? Evidence on SMES in Europe

Kyklos, EarlyView.
ABSTRACT This paper investigates SMEs' access to credit from the perspective of the biodiversity argument in banking, a conceptual framework that has been largely overlooked in the literature. Using bank‐ and firm‐level data for eight European countries from 2014 to 2022, I empirically assess the role of bank diversity—measured by the Gini‐Simpson ...
Francesco Trivieri
wiley   +1 more source

Real-World Efficacy of Intravitreal Faricimab for Macular Edema Secondary to Retinal Vein Occlusion: Short-Term Outcomes and Optical Coherence Tomography Biomarker Analysis. [PDF]

Clin Ophthalmol
Inokuchi S, Mizuki Y, Kamata A, Onishi J, Hayashi T, Mizuki N.   +5 more
europepmc   +1 more source

ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION [PDF]

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets.
Danciu Radu, Deac Marius
core  

Virtual teaching and power dynamics: Implications for decolonial practices in LIC‐HIC educational partnerships

Medical Education, EarlyView.
Abstract Introduction Global collaborations, particularly those between low‐income (LIC) and high‐income countries (HIC), may inadvertently reproduce the very power differentials they aspire to overcome. The Toronto Addis Ababa Academic Collaboration (TAAAC) is a partnership model deliberately built to follow a relational and invited guest model of ...
Dawit Wondimagegn, Carrie Cartmill, Lidya Genene, Sophie Soklaridis, Engida Girma, Cynthia Whitehead   +5 more
wiley   +1 more source

Clinical and neuropathological analysis of Down syndrome over 7 decades of life. [PDF]

J Neuropathol Exp Neurol
Sukreet S, Goodwill VS, Ngolab J, Kim HY, Leisher S, Salehi S, Rafii MS, Hiniker A, Rissman RA.   +8 more
europepmc   +1 more source

Prevalence of Frontotemporal Dementia in Females of 5 Hispanic Families With R159H VCP Multisystem Proteinopathy. [PDF]

Neurol Genet, 2023
Shmara A, Gibbs L, Mahoney RP, Hurth K, Goodwill VS, Cuber A, Im R, Pizzo DP, Brown J, Laukaitis C, Mahajan S, Kimonis V.   +11 more
europepmc   +1 more source