Results 161 to 170 of about 5,846,071 (248)

Association between COVID-19 diagnosis and severe mental health symptoms in adolescents in southern Brazil. [PDF]

Rev Paul Pediatr
Vieira YP, Alexandrino EG, Dutra RP, Castro YM, Mattos VGW, Sá AM, Dumith SC.   +6 more
europepmc   +1 more source

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

Abacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
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

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, Zhu X, Ullah K, Sarfaraz M, Yin S, Pamucar D.   +5 more
europepmc   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +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

Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)

Abacus, EarlyView.
An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley   +1 more source

Bursa of Fabricius-independent B cells establish an IgA-mediated intestinal barrier that safeguards gut-liver homeostasis. [PDF]

Proc Natl Acad Sci U S A
Hirakawa R, Hisamatsu M, Maekawa S, Asai E, Ohta M, Matsuo A, Okano K, Miyazaki T, Akiyama M, Toyomizu M, Islam J, Furukawa M, Nochi T.   +12 more
europepmc   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
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