Results 131 to 140 of about 21,897 (246)
Global Policy, EarlyView.ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Clinical outcomes and quality of life of patients after surgical treatment of a tibia plateau fracture. [PDF]
Eur J Trauma Emerg SurgHöller LF +7 more
europepmc +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Presence of Institutional Guidance on Research-Related Transportation Could Help Reduce Barriers to and Disparities in Research Engagement. [PDF]
J Clin Transl SciPrestayko N +6 more
europepmc +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Can individual auditors' career advancements predict audit partner quality?
Contemporary Accounting Research, EarlyView.Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley +1 more source
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
Patient Repayment of US Hospital Bills From 2018 to 2024.
JAMA Health ForumIppolito B, Trish E, Duffy EL, Vabson B.
europepmc +1 more source
Use of continuous glucose monitoring systems in pediatric patients in the perioperative environment: Challenges and machine learning opportunities. [PDF]
World J Clin PediatrDoherty T, Kelley A, Kim E, Salik I.
europepmc +1 more source