Results 281 to 290 of about 215,659 (363)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

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, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Family Support, Communication with Parents, and Adolescent Health Risk Behaviour: A Case of HBSC Study from Bulgaria and Lithuania. [PDF]

Children (Basel)
Dimitrova E, Zaborskis A.
europepmc   +1 more source

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

Accounting &Finance, EarlyView.
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley   +1 more source

RETRACTED: Starkutė et al. Ascertaining the Influence of Lacto-Fermentation on Changes in Bovine Colostrum Amino and Fatty Acid Profiles. <i>Animals</i> 2023 <i>13</i>, 3154. [PDF]

Animals (Basel)
Starkutė V, Mockus E, Klupšaitė D, Zokaitytė E, Tušas S, Mišeikienė R, Stankevičius R, Rocha JM, Bartkienė E.   +8 more
europepmc   +1 more source

Lithuania: the rebirth of a nation, 1991-1994

, 2000
Alexandra Elizabeth Godfrey Ashbourne
openalex   +2 more sources

A study of migrant workers in Peterborough [PDF]

, 2009
Morris, GJ, Scullion, L
core  

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

Dietary, Body Composition, and Blood Leptin Variations in Fit-Model Female Athletes During the Pre-Competition Period. [PDF]

Nutrients
Kairaitis R, Minderis P, Lukonaitienė I, Mamkus G, Venckūnas T, Kamandulis S.   +5 more
europepmc   +1 more source

Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence

Accounting &Finance, EarlyView.
ABSTRACT This paper examines the impact of economic policy uncertainty on bank systemic risk, utilising a sample of 600 commercial banks across 70 developed and developing countries from 2001 to 2021. Using a text frequency‐based uncertainty measure, this paper provides evidence of the positive relationship between economic policy uncertainty and bank ...
Ama Samarasinghe, Abdullahi D. Ahmed
wiley   +1 more source

Outcomes from Quantitative Flow Ratio-Guided Complete Revascularization and Angiography-Guided Percutaneous Coronary Intervention in Patients with ST-Segment Elevation Myocardial Infarction. [PDF]

Med Sci Monit
Krivickas Ž, Barauskas M, Jodka N, Žiubrytė G, Pranevičius R, Unikas R.   +5 more
europepmc   +1 more source