Results 201 to 210 of about 56,885 (337)

Vascularization of Human iPSC-Derived Kidney Organoids Using Perfusion Culture, Pre-Vascularized Collagen Scaffolds, and Decellularized Extracellular Matrix. [PDF]

Adv Healthc Mater
Kearney H, Mazzoleni A, Martin I, Moroni L, Muraro MG, Mota C.   +5 more
europepmc   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Self-Reported Symptom Burden and Clinical Characteristics in Fibromyalgia: Evidence from a Large Online Survey in Italy. [PDF]

Medicina (Kaunas)
Tenti M, Suzzi B, Bugli C, Albanesi ST, Lombardi E, Lovecchio L, Ghedini C, Raffaeli W.   +7 more
europepmc   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Recyclability of Flame-Retardant Polypropylene: Property and Flame Retardancy Assessment. [PDF]

Polymers (Basel)
Bernagozzi G, Arrigo R, Xu Y, Xu M, Bartoli M, Frache A.   +5 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Progressive salinity drives flavonoid branch reprogramming in Anoectochilus roxburghii. [PDF]

BMC Plant Biol
Huang H, Bao W, Lin J, Hong J, Yu X, Dai Y.   +5 more
europepmc   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

FFR and iFR

Annals of Nuclear Cardiology, 2017
Matsuo, Hitoshi, Kawase, Yoshiaki, Kawamura, Itta   +2 more
openaire   +2 more sources

Changing IAS/IFRS through the application of IFRS 13

, 2013
The chief objective of the book is to analyse and understand the international financial reporting standard IFRS 13, the application of which became compulsory as from 1 January 2013 and concerns “fair value measurement”, outlining the basis of fair value measurement for balance sheet items. IFRS 13 has been introduced in order to make all the IAS/IFRS
openaire   +1 more source