Results 211 to 220 of about 158,140 (348)

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell   +2 more
wiley   +1 more source

Timing of Loop Ileostomy Closure Does Not Play a Pivotal Role in Terms of Complications-Results of the Liquidation of iLEOstomy (LILEO) Study. [PDF]

open access: yesJ Pers Med
Kisielewski M   +22 more
europepmc   +1 more source

A pandemic business interruption insurance. [PDF]

open access: yesGeneva Risk Insur Rev, 2023
Louaas A, Picard P.
europepmc   +1 more source

Funding liquidation: a functional view [PDF]

open access: yes, 2006
Armour, J, Walters, A
core  

Guises of Despair

open access: yes
European Journal of Philosophy, EarlyView.
Béatrice Han‐Pile
wiley   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier   +2 more
wiley   +1 more source

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