Results 161 to 170 of about 56,631 (275)

IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

, 2014
With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS.
Yarnold, Jonathan, Ravlic, Marko
openaire   +1 more source

Climate Regulation and ESG Disclosure in Maritime Transport

European Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika, Theodore Syriopoulos   +1 more
wiley   +1 more source

Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]

Front Surg
Liu M, Zhang Z, Gu H, Zhang E, He M, Shi L, Shi G.   +6 more
europepmc   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

Financial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki, Dimitrios Gounopoulos, Georgios P. Kouretas   +2 more
wiley   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

The transition to IFRS: disclosures by Portuguese listed companies [PDF]

In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core  

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

COVID-19, infection fatality rate (IFR) implied by the serology, antibody, testing in New York City. [PDF]

Infect Dis Model
Wilson L.
europepmc   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Machine learning-guided evolution of pyrrolysyl-tRNA synthetase for improved incorporation efficiency of diverse noncanonical amino acids. [PDF]

Nat Commun
Zhang Q, Jiang L, Niu Y, Li Y, Chen W, Cheng J, Ding H, Chen B, Liu K, Cao J, Wang J, Ye S, Yang L, Wu J, Xu G, Lin J, Yu H.   +16 more
europepmc   +1 more source