Results 191 to 200 of about 57,403 (272)

Invasive Fungal Rhinosinusitis: The First Histopathological Study in Vietnam. [PDF]

open access: yesHead Neck Pathol
Tran GH   +5 more
europepmc   +1 more source

The Impact of IFRS 15 on Earnings Management

open access: yes
We study the effects of the adoption of the new standard IFRS 15 Revenue from Contracts with Customers, effective in 2018, on accrual-based earnings manage-ment for firms listed on the Oslo Stock Exchange. Our estimates are based on tradi-tional discretionary accrual measures, the modified Jones-model by Dechow et al. (1995) and the performance-matched
Babuta, David, Ovesen, Odin
openaire   +1 more source

Synthesis of Carbon-Zinc Oxide Microspheres Decorated with Ammonium Polyphosphate (APP) for Synergistic Flame Retardancy in Polypropylene Composites. [PDF]

open access: yesPolymers (Basel)
Mendoza JJ   +6 more
europepmc   +1 more source

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

open access: yesRSC Adv
Mustafayeva F   +4 more
europepmc   +1 more source

Aspergillus Sinusitis: Risk Factors and Phenotyping. [PDF]

open access: yesJ Clin Med
Hafrén L   +4 more
europepmc   +1 more source

The impact of IFRS 15 on analysts’ forecast accuracy

open access: yes, 2019
Abstract. The purpose of this research is to examine the impact of IFRS 15 on analysts’ forecast accuracy. IFRS 15 ‘Revenue from Contracts with Customers’ came into effect 1 January 2018. The five-step model of revenue recognition required by the new accounting standard will likely change the timing and amount of revenue to be recognized from customer ...
openaire   +1 more source

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