Results 221 to 230 of about 14,444 (299)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

Abacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

Bias in Structural MRI Correlates of Delay Discounting due to Head Motion. [PDF]

Hum Brain Mapp
Read-Tannock J, Reid A, Farcot E, Schürmann M, Madan CR.   +4 more
europepmc   +1 more source

How Tether Depegging Affects Cryptocurrency Returns

Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relationship between Tether depegging events and the returns of ten major cryptocurrencies from November 2017 to November 2024. We distinguish between upward and downward deviations from the Tether peg, identifying these events as threshold exceedances based on historical prices, using both constant parameter and ...
Sean Foley, Seung Ah Lee, George Milunovich   +2 more
wiley   +1 more source

Time preferences and COVID-19 vaccination uptake. [PDF]

Eur J Health Econ
Attema AE, Antonini M, Genie M, Torbica A, Paolucci F.   +4 more
europepmc   +1 more source

From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding

Accounting &Finance, EarlyView.
ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley   +1 more source

When time slows down: temporal distortion and addictive social media use. [PDF]

Front Psychol
Vinci LA, Savioni L, Triberti S.
europepmc   +1 more source

A cost–benefit analysis of the implementation and scale‐up of harm reduction interventions in the Australian Capital Territory

Addiction, EarlyView.
Abstract Background and aims Harm reduction interventions aim to reduce negative consequences of drug use. We aimed to estimate the cost, health impact and economic benefits of current, expanded and new harm reduction interventions for people who use drugs in the Australian Capital Territory.
Anna L. Bowring, Tom Tidhar, Anna Olsen, Christopher Bailie, Kelvin Burke, Rowan Martin‐Hughes, Helen Keane, Paul Dietze, Nick Scott   +8 more
wiley   +1 more source

Diagnostic validity of Addictions Neuroclinical Assessment indices for alcohol use disorder: Findings from an observational case–control study

Addiction, EarlyView.
Abstract Background and aims The Addictions Neuroclinical Assessment (ANA) provides a framework for assessing alcohol use disorder (AUD) with indices that may be both mechanistically and diagnostically informative. This study evaluated an array of measures from the three ANA domains in relation to AUD diagnostic status. Design This cross‐sectional case–
Molly L. Garber, Carly McIntyre‐Wood, Mahmoud Elsayed, Michael T. Amlung, Lawrence H. Sweet, James MacKillop   +5 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source