Results 131 to 140 of about 4,705 (260)
Age-specific SARS-CoV-2 infection fatality rates derived from serological data vary with income and income inequality. [PDF]
PLoS One, 2023 Rickards CG, Kilpatrick AM.
europepmc +1 more source
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
Multi-attribute group decision-making based on Pythagorean fuzzy rough Aczel-Alsina aggregation operators and its applications to Medical diagnosis. [PDF]
Heliyon, 2023 Hussain A +5 more
europepmc +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Novel Flexible Ureteroscopic System for intrarenal pelvic and intracaliceal pressure measurement in porcine models. [PDF]
Sci RepYuan Y +12 more
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Intumescent Coatings and Their Applications in the Oil and Gas Industry: Formulations and Use of Numerical Models. [PDF]
Polymers (Basel)Hafiz T +5 more
europepmc +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source