Results 121 to 130 of about 4,705 (260)

An Atypical Case of Chronic Fungal Rhinosinusitis: Temporary Symptom Relief Resulted in a Delay of Diagnosis and Brain Abscess. [PDF]

Cureus
Yamamoto M, Takahashi T, Kai R, Hatase T, Horii A.   +4 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

Nationwide estimates of SARS-CoV-2 infection fatality rates and numbers needed to vaccinate for COVID-19 vaccines in 2024 in Austria. [PDF]

Eur J Clin Invest
Riedmann U, Sprenger M, Ioannidis JPA, Pilz S.   +3 more
europepmc   +1 more source

The Weaponization of ESG Infrastructures and the Future of Green Finance

Global Policy, EarlyView.
ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley   +1 more source

Orbital apex syndrome in noninvasive fungal rhinosinusitis: a case report. [PDF]

J Surg Case Rep
Yin Z, Hu X, Liu S, Jiang L.
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

Progress in research on predictors of adverse outcomes in patients with nasal inflammatory diseases. [PDF]

Front Immunol
Liao JX, Lin X, He J, Feng HJ, Liang ZP, Qin G.   +5 more
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Structural diversity and evolutionary constraints of oxidative phosphorylation. [PDF]

Cell Genom
Cabrera-Alarcón JL, Rosa-Moreno M, Sánchez-García L, Hernansanz-Agustín P, Jiménez-Gómez MC, Martínez F, Sánchez-Cabo F, Enríquez JA.   +7 more
europepmc   +1 more source

RAPID: Real‐time animal pattern re‐identification on edge devices, an open‐source tool for field deployment

Methods in Ecology and Evolution, EarlyView.
Abstract Automatic re‐identification of animals has significant potential to address pressing ecological and conservation challenges through improved population monitoring, individual health assessment and detailed behavioural analyses. Although numerous computer‐vision‐based solutions have been proposed and many achieve high accuracy, most remain ...
András Zábó, Robinson Chaquinga, Jaime Palacios Pérez, Daniel Rubenstein, Máté Nagy, Aamir Ahmad   +5 more
wiley   +1 more source