Results 191 to 200 of about 116,936 (252)

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce   +3 more
wiley   +1 more source

Maximizing eDNA detections of rare marine organisms: A case study of a delphinid species

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Environmental DNA (eDNA) is an emerging tool for surveying marine organisms. Advances in molecular assay designs and bioinformatic methods provide new opportunities for detecting rare species; however, overcoming methodological challenges of rare species detection remains an important obstacle for the widespread deployment of eDNA methods for ...
Nastassia V. Patin   +12 more
wiley   +1 more source

Frozen storage of mAbs at elevated temperatures: Balancing stability and sustainability. [PDF]

open access: yesInt J Pharm X
Nagel R   +5 more
europepmc   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

The power of theory in the life sciences. [PDF]

open access: yesElife
Fine JL   +4 more
europepmc   +1 more source

Associations of cannabis use, tobacco use and co‐use with brain volume: A systematic review and meta‐analysis

open access: yesAddiction, EarlyView.
Abstract Background and aims Cannabis is the most widely used illicit drug worldwide and is often co‐used with tobacco, the leading cause of preventable death. Although cannabis and tobacco have distinct neurobiological actions, their associations with brain volumes are unclear.
Katherine Sawyer   +16 more
wiley   +1 more source

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