Results 261 to 270 of about 23,717,649 (310)

Socioeconomic disparities in vestibular schwannoma diagnosis and management: A systematic review. [PDF]

Neurosurg Rev
Lally AR, Welch RL, Terraciano A, Vadset T, Saidpour S, Rayden R, Cohen E, Choi A, Berlas S, Bhatta M, Ghosh SR, Agarwal V.   +11 more
europepmc   +1 more source

Incidence, Prevalence, and Risk Factors of Dog Bites in Pediatric Populations: Protocol for a Systematic Review. [PDF]

JMIR Res Protoc
LaBarre N, Karo M, Goel V, Sagaribay R, Narvaez V, Shah A, Singh A, Peera F, Batra K.   +8 more
europepmc   +1 more source

Global inequities in representation of low-income and middle-income countries in vaccine clinical trials: protocol for a systematic review and meta-epidemiological analysis. [PDF]

BMJ Open
Ramalan M, Yusuf I, Mathew M, Bako I, Imam MU, Musa B.   +5 more
europepmc   +1 more source

Evolution of Other Comprehensive Income

Accounting Historians Journal, 2020
ABSTRACT This paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB.
Bloom, Robert
core   +3 more sources

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Impacts of other comprehensive income disclosure on earnings management

Nankai Business Review International, 2012
PurposeThe purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure and thus effectively reduced earnings management.Design/methodology/approachIn total, 391 valid samples are selected from more than 860 listed companies of Shanghai A shares in 2009 ...
Wang Lin, Men Rong
exaly   +2 more sources

Other comprehensive income, its components, and analysts’ forecasts

Review of Accounting Studies, 2021
This paper examines how analysts incorporate other comprehensive income (OCI) and its components into their earnings forecasts. We first document that analysts’ one-year-ahead earnings forecasts are associated with OCI and OCI components having predictive ability; this suggests analysts (at least partially) incorporate this information into their ...
Joshua Anderson, Yiting Cao, Edward J. Riedl, Scarlett Xiaotong Song   +3 more
openaire   +1 more source

The Relevance of Tax Information in Other Comprehensive Income

SSRN Electronic Journal, 2014
Given the general notion that more transparency, i.e. additional disclosure in financial accounting is beneficial per se on the one hand, and on the other hand given increasing scepticism about an information overload in financial statements, this study investigates the relevance of specific tax accounting information.
Eberhartinger, Eva, Lee, Soojin
openaire   +2 more sources

Research on the Confirmation and Measurement of Other Comprehensive Income

Academic Journal of Business & Management, 2021
As the fair value is applied, the growth of financial instruments and derivatives, more and more attention has been paid to the Comprehensive Income View which can meet the needs of investors. China's current development of Comprehensive Income View is still in the primary stage, the part about Other Comprehensive Income in Accounting Standard needs to
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Other Comprehensive Income

2018
Other comprehensive income contains all changes that are not permitted to be included in profit or loss. It is particularly valuable for understanding ongoing changes in the fair value of a company’s assets.
openaire   +1 more source