Results 61 to 70 of about 23,717,649 (310)
The components of other comprehensive income and analyst behaviour
, 2018 This study examines the relationship between components of OCI and analysts’ forecasting behaviour, being forecast accuracy, analyst following and herding. The findings show that cash flow hedge (CFH) and foreign currency (FCX) elements are negatively associated with forecast accuracy and herding.
Arthur, N, Clout, VJ, Huynh, T, Mai, M
openaire +2 more sources
Arthritis Care &Research, EarlyView.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
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. +5 more
core +1 more source
Arthritis Care &Research, EarlyView.Objective The aim of this study was to test the hypothesis that multijoint osteoarthritis would modify the relation between time and frailty progression, in which more affected joints would lead to larger declines over six years compared to those without osteoarthritis using data from the Canadian Longitudinal Study on Aging.
Carson Halliwell +2 more
wiley +1 more source
COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES [PDF]
The IASB comprehensive income project extends the ââ¬Ëfair value’ measurement conceptfrom the balance sheet into the income statement. This article extends prior research, primarilybased on Anglo-Saxon countries, by using a comprehensive data set of 56 ...
Igor Goncharov, Allan Hodgson
core
Arthritis Care &Research, Accepted Article.Objective To characterize the prevalence and correlates of dietary supplement use, identify commonly used supplements, and evaluate potential supplement–medication interactions among adults with systemic lupus erythematosus (SLE). Methods We analyzed cross‐sectional data from 451 adults in the Approaches to Positive, Patient‐centered Experiences of ...
Sarah L. Patterson +7 more
wiley +1 more source
SHS Web of Conferences, 2017 Value relevance studies have thus far provided mixed evidence. Studies also found that fair value reporting has a significant impact on the value relevance of other comprehensive income.
Yousefi Nejad Maryam, Ahmad Azlina
doaj +1 more source
Value relevance of comprehensive income and its components: Evidence from major European capital markets. [PDF]
This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK.
Casta, Jean-François +2 more
core
Arthritis Care &Research, Accepted Article.Objective Reproductive‐age women with systemic autoimmune and rheumatic diseases (SARDs) have unique information needs related to their SARDs and reproductive health. We sought to understand their use of and receptivity to current and hypothetical generative artificial intelligence (AI) tools for health information‐seeking. Methods We conducted a cross‐
Mariam Arif +5 more
wiley +1 more source
Is comprehensive income required by IAS 1 relevant for users? A review of the literature [PDF]
Professional accountants have accepted for decades net income a the key performance measure of a business. The IASB decision in 2007 to require the publication of comprehensive income as it has been the case since 1997 in the United States, has fed the ...
Anne Le Manh-Béna
core