Results 91 to 100 of about 28,623,082 (281)

Labelling in financial reporting: An examination of 'other comprehensive income' and non-professional investors' judgements [PDF]

Other comprehensive income (OCI) is often confusing for financial statement users and the International Accounting Standards Board has proposed new labelling to improve its presentation. Using an experimental method, we find that OCI labelling influences
Kummer, Tyge F., Kummer, Tyge‐F, Yao, Daifei, Yao, Daifei Troy, https://orcid.org/, Qu, Xin   +5 more
core   +1 more source

The use of non-financial information in stakeholder decision-making [PDF]

, 2017
GROSU, Veronica, TANASĂ (BRÎNZARU), Simona-Maria. The use of non-financial information in stakeholder decision-making. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22,
Tanasă (Brînzaru), Simona-Maria, Grosu, Veronica   +1 more
core   +1 more source

Determinants of undergraduate bioscience engagement: Validating attendance barriers and classroom spatial behaviour across institutions

FEBS Open Bio, EarlyView.
Student engagement extends beyond simple attendance. Across 891 bioscience students from three universities, attendance behaviour was associated mainly with structural influences, whereas classroom spatial behaviour reflected affective and sensory factors.
Nigel Page, Rachel J. Hunt, Lauren J. Albee, Daniel Berwick, Alison Snape   +4 more
wiley   +1 more source

Hydrogel platforms for 3D cardiac tissue engineering and fibrotic disease modelling

FEBS Open Bio, EarlyView.
Hydrogel‐based cardiac tissue models are advancing our understanding of heart health and disease. By incorporating electrical conductivity, aligned structures, and tunable mechanical properties, these platforms better replicate the complex environment of native heart tissue.
Harrison Porritt, Annika Winbo, Jenny Malmström   +2 more
wiley   +1 more source

The Role of Reputation and Regulation in Shaping Non-Financial Information Reporting

Administrative Sciences
This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored.
Melanie Grueso-Gala, Sergio Camisón-Haba   +1 more
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Ofatumumab in Myelin Oligodendrocyte Glycoprotein Antibody–Associated Disease: A Comparison With Rituximab

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate the efficacy and safety of ofatumumab in patients with myelin oligodendrocyte glycoprotein antibody–associated disease (MOGAD), and compare it with rituximab. Methods We conducted a single–center, observational study including 22 MOGAD patients treated with ofatumumab and 21 treated with rituximab.
Yuxin Fan, Lei Zhou, Jingzi ZhangBao, Hongmei Tan, Zhouzhou Wang, Chao Quan   +5 more
wiley   +1 more source

Dimethyl Fumarate, But Not Rituximab, Reduces Serum GFAP Levels and PIRMA in Relapsing–Remitting MS

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Serum neurofilament light chain (sNfL) and glial fibrillary acidic protein (sGFAP) levels are believed to reflect mainly acute and chronic disease processes in multiple sclerosis (MS), respectively. In this study, we investigated whether dimethyl fumarate (DMF) and rituximab (RTX) differentially affect these biomarkers.
F. Shawket, J. Lycke, J. Salzer, F. Piehl, K. Fink, N. Lange, J. Mellergård, C. Malmeström, P. Sundström, I. Erngren, A. al‐Grety, E. Freyhult, K. Kultima, J. Burman, A. Svenningsson   +14 more
wiley   +1 more source

Information Disclosure on Fixed Assets in Non-Financial Reporting in the Mechanical Engineering Industry [PDF]

The information about fixed assets is crucial for users to understand the operations of commercial organizations, as these assets play a vital role in their activities. The required information about fixed assets is incomplete in organizations’ financial
E. Yu. Andryushchenko, I. V. Alekseeva
core   +1 more source

Globalization and Trust: Non-financial Information

Journal of Business, 2009
Los cambios en la forma de hacer negocios que se han propiciado a partir de la globalización de losmercados han permitido un sinnúmero de beneficios, pero también un número importante de riesgos, quese comprobaron cuando a partir del año 2001 se sucedieron uno tras otro los destapes de escándalosfinancieros en todas partes del mundo.
openaire   +1 more source