Results 241 to 250 of about 54,167 (332)
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
Developing practical strategies to reduce addiction-related stigma and discrimination in public addiction treatment centers: a mixed-methods study protocol. [PDF]
Addict Sci Clin PractKhazaee-Pool M +3 more
europepmc +1 more source
The Process Due When Rent is Due: Residential Nonpayment Evictions in New York after COVID-19
, 2021 Niebel W.
europepmc +1 more source
Sustainability and Long Term-Tenure: Lion Trophy Hunting in Tanzania. [PDF]
PLoS One, 2016 Brink H +3 more
europepmc +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Change in employment status and its causal effect on suicidal ideation and depressive symptoms: A marginal structural model with machine learning algorithms. [PDF]
Scand J Work Environ HealthYoon J +5 more
europepmc +1 more source
Abacus, EarlyView.Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source