Results 171 to 180 of about 3,945 (302)

Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]

Cost Eff Resour Alloc, 2023
Espinosa O, Rodríguez J, Urdinola BP, Do Nascimento Silva PL, Sánchez A, Arias ML, Valdez EA, Cheng T, Fisher SE.   +8 more
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

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

A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]

Data Brief
Molina-Sánchez H, Ortiz-Gómez M, Fernández-Navarro F.   +2 more
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

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, Maria Balatbat, Wendy Green   +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

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, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 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

The implications of IFRS 9 – for Equity Analysts

, 2019
The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st ...
Eriksson, Neil, Rådström, Niklas
openaire   +1 more source

Financial Instruments ::IFRS-9 : classification and measurement /

, 2019
"Bloomberg Tax Accounting Portfolio 5185, Financial Instruments: IFRS 9--Classification and Measurement, explores how an entity classifies and measures nonderivative financial instruments under International Financial Reporting Standards (IFRSs), with a ...
Green, James F.
core