Results 221 to 230 of about 56,885 (337)

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

Abacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Out-of-Hospital Cardiac Arrest As the Initial Presentation of Takotsubo Cardiomyopathy in the Presence of Severe Myocardial Bridge: A Diagnostic Challenge. [PDF]

Cureus
Omar A, Makawi O, Almahmood M, Mohamed H, El Hassan M.   +4 more
europepmc   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

An 11-Year-Old Athlete With Dynamic Stenosis of Coronary Artery Anomaly With Normal FFR-Dobutamine But Abnormal iFR-Dobutamine. [PDF]

JACC Case Rep
Stark AW, Mokhtari A, Kakizaki R, Bigler MR, Siepe M, Shiri I, Räber L, Gräni C.   +7 more
europepmc   +1 more source

Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)

Abacus, EarlyView.
An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley   +1 more source

The Use of FTIR Spectra for Classifying Plant Items in a Vertebrate Herbivore's Diet. [PDF]

J Chem Ecol
Schäfer M, Zohmann-Neuberger M, Forbey JS, Tintner-Olifiers J, Hromatka A, Inselsbacher E, Dépré C, Nielsen ÓK, Nopp-Mayr U.   +8 more
europepmc   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Instantaneous Wave-Free Ratio for Evaluation of Circumflex Artery Compression During Indirect Mitral Annuloplasty. [PDF]

JACC Case Rep
Rottländer D, Golabkesh M, Degen H, Barlagiannis D, Ögütcü A, Saal M, Haude M.   +6 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Fire-resistant polymer composites based on mineral fillers. [PDF]

RSC Adv
Mustafayeva F, Kakhramanov N, Allahverdiyeva K, Babayeva T, Ashurova N.   +4 more
europepmc   +1 more source