Results 51 to 60 of about 1,521,326 (285)
IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective
EnfoqueObjective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specific ...
Carlos William Lima Ribeiro +3 more
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective Obesity, defined by body mass index (BMI) ≥30 kg/m2, is a risk factor for functional limitations in people with knee osteoarthritis (OA). However, function varies among such individuals. Our objective was to evaluate the implications of obesity subtypes on longitudinal patterns of physical functioning in people with or at risk for knee OA ...
Kristine Godziuk +7 more
wiley +1 more source
Anorectal Dysfunction in Systemic Sclerosis: Clinical Phenotypes and Functional Patterns
Arthritis Care &Research, EarlyView.Objective The aim of this study was to characterize specific physiologic defects in anorectal dysfunction in systemic sclerosis (SSc) using anorectal manometry (ARM), evaluate associations with gastrointestinal (GI) and extraintestinal clinical phenotypes, and explore potential serologic markers for risk stratification.
Timothy Kaniecki +6 more
wiley +1 more source
Diabetes, Metabolic Syndrome and Obesity, 2020 Daniele Cappellani,1 Enrico Macchia,1 Alberto Falorni,2 Piero Marchetti3 1Department of Clinical and Experimental Medicine, Unit of Endocrinology, University of Pisa, Pisa, Italy; 2Department of Medicine, Section of Internal Medicine and Endocrine and ...
Cappellani D +3 more
doaj
Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis
Arthritis Care &Research, EarlyView.Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs (VA) Rheumatoid Arthritis Registry. Frailty was measured using the VA Frailty Index (VAFI).
Katherine D. Wysham +14 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective To evaluate whether extending the American College of Rheumatology–recommended monitoring interval for complete blood count and liver function tests in patients receiving methotrexate (MTX) affects timely detection of medication‐related toxicity.
Spencer Simko +4 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Biomedical research involving US veterans continues to advance health care beyond the Veterans Health Administration. This is particularly true in rheumatoid arthritis (RA), where veteran‐centric research has uncovered novel insights into pathogenesis, risk factors, and disease manifestations, informing clinical care and research across both veteran ...
Austin M. Wheeler +20 more
wiley +1 more source
IAS 39 and biases in the risk perception of financial instruments [PDF]
, 2007 There is a wide variety of reporting choices when presenting and disclosing financial instruments under IFRS. Behavioral theory suggests that the label under which a financial instrument is presented affects the risk perception of investors. We analyze in an experimental setting how and why the reporting choices under IAS 39 and IFRS 7 affect an ...
Bischof, Jannis, Ebert, Michael
openaire +1 more source
IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties
SSRN Electronic Journal, 2012 In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair value losses and thereby increase its income and ...
LIM, Chee Yeow +2 more
openaire +3 more sources
Arthritis Care &Research, EarlyView.Objective To assess the validity of the Patient‐Reported Outcomes Measurement Information System (PROMIS) Pediatric measures in patients with chronic nonbacterial osteomyelitis (CNO). Methods Within the longitudinal patient registry of CNO, English‐speaking patients aged 8 years and older self‐reported PROMIS Pediatric measures of fatigue, pain ...
Mary M. Eckert +43 more
wiley +1 more source