Results 151 to 160 of about 4,306,199 (277)

Agreement between seroprevalence- and model-based estimates of COVID-19 burden. [PDF]

Glob Health Action
Owusu-Boaitey N, Böttcher L, Meyerowitz-Katz G, Howard J, Gorski DH, Besançon L, Barchuk A.   +6 more
europepmc   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu, Alex Opoku Acheampong, Clare J. M. Burns, Colette Southam   +3 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 Determinants of Auditor Communication and Its Consequences for Audit Effort

Accounting &Finance, EarlyView.
ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 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

Why did Putin invade Ukraine? A theory of degenerate autocracy

American Journal of Political Science, EarlyView.
Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
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

IFRS for SMEs

, 2017
Dolgozatomban a nemzetközi számvitelt, azon belül a kis- és középvállalkozások - vagyis a KKV-k - számvitelére vonatkozó elveket és elszámolási lehetőségeket mutattam be.
Szántai, Alexandra
core  

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

Australian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini, Ning Du, Marco Maffei, Fiorenza Meucci   +3 more
wiley   +1 more source

How Many Veteran COVID-19 Cases Were There during the Pandemic? [PDF]

J Med Virol
Widanagamaachchi WN, Callahan AR, Willson TM, Barbeau B, Lewis JE, Dalton CD, Stevens VW, Samore M, Chaiyakunapruk N, Jones MM.   +9 more
europepmc   +1 more source