Results 31 to 40 of about 1,999 (259)
Revista Contabilidade & Finanças, 2016 This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry.
Silas Adolfo Potin +2 more
doaj +1 more source
‘Europa moet IFRS goedkeuren, nú!’ [PDF]
MAB, 2004 Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1.
Ruud Vergoossen
doaj +3 more sources
The Assessment of Hedge Effectiveness [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2012 Earnings volatility can be a significant source of concern for a company, putting pressure on its capital base and share price. Prudent management of the company’s exposure to different risks typically involves hedging solutions. Hedging is important for
Cristina BUNEA-BONTAS
doaj
Reciprocal control of viral infection and phosphoinositide dynamics
FEBS Letters, EarlyView.Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley +1 more source
Earnings quality measures and excess returns: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents an empirical investigation to study the relationship between earning quality measure and excess returns on selected firms trading on Tehran Stock Exchange.
Hassan Hemmati, Seyed Ali Sayadi
doaj
Accounting treatment of foreign exchange hedges [PDF]
Revista economica, 2008 Risk management has been the subject of numerous theoretical and empirical researches. With the continuing integration of the world economy, multinational and trading firms are no longer alone in their exposure to changes in foreign exchange rates. Changes in foreign exchange rates can cause uncertainty regarding the expected earnings of the firms. All
Marina Sohora Bukovac +2 more
openaire +1 more source
Structural insights and therapeutic targets in Acinetobacter baumannii capsule biosynthesis
FEBS Letters, EarlyView.Hypervirulent KL49 A. baumannii's capsular polysaccharide contains the nonulosonic acid 8‐epi‐Leg5,7Ac2, synthesized by epimerization via ElaA, ElaB, and ElaC. Crystal structures of ElaA, ElaB, and ElaC reveal their role in CMP‐Leg5,7Ac2 synthesis and regioselective C8 epimerization.
Woo Cheol Lee +7 more
wiley +1 more source
Design and analysis strategies for robust microbiome ageing research
FEBS Letters, EarlyView.The gut microbiome changes with age and associates with age‐related morbidity and mortality, establishing it as a potential biomarker and intervention target for ageing. Realising this potential requires methodological rigour, yet distinguishing biological signals from methodological artefacts remains challenging across cohorts. This review provides an
Mark Olenik +5 more
wiley +1 more source
Russian Practice of Applying Hedge Accounting
Учёт. Анализ. АудитCurrently there are no comprehensive empirical studies in the scientific literature regarding hedge accounting in non-financial organizations of the Russian Federation for the period from 2010 to 2021, which does not allow us to identify trends ...
P I. Pan’kov
doaj +1 more source
Molecular Oncology, EarlyView.This study shows that lung adenocarcinomas exploit developmental branching morphogenesis to acquire a therapy resistant basal‐like tumour cell state. This process was found to be regulated by combined TP53 loss‐of‐function and type‐I interferon signalling, identifying a novel axis for biomarker and therapeutic target discovery.
Kamila J Bienkowska +13 more
wiley +1 more source