Nauki o Finansach, 2022 The Covid-19 pandemic is undoubtedly the event that has had the strongest impact on the economic activity of companies in the last two years and was reflected in their financial statements.
Piotr Prewysz-Kwinto
doaj +2 more sources
A Multidimensional Data Set for Obsessive-Compulsive Disorder to Strengthen Research and Care: A Cross-Sectional Delphi Study. [PDF]
Health Sci RepABSTRACT Background and Aims Obsessive‐compulsive disorder (OCD) is a complex psychiatric condition marked by persistent obsessions and compulsions, leading to significant disability and reduced quality of life. Despite effective treatments, delays in diagnosis and fragmented data collection hinder optimal care. Current assessment tools focus primarily
Asadilari F +3 more
europepmc +2 more sources
Peran CEO Diversity Dalam Memoderasi Other Comprehensive Income (OCI) Terhadap Nilai Perusahaan
Jurnal Ilmu Manajemen dan Bisnis, 2021 Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian.
Fitri Nurlaela +4 more
openaire +2 more sources
Self-Ambivalence Is Indirectly Associated With Obsessive-Compulsive and Eating Disorder Symptoms Through Different Feared Self-Themes. [PDF]
J Clin PsycholABSTRACT Objectives Uncertainty regarding the self and fear of self have been independently identified as relevant to both obsessive‐compulsive disorder (OCD) and eating disorders (EDs). The present study aimed to examine self‐ambivalence (an indicator of uncertainty regarding the self often characterized by conflicting self‐beliefs) as a potential ...
Wilson S, Mesli N, Mehak A, Racine SE.
europepmc +2 more sources
Does the Variability of Other Comprehensive Income (OCI) Play a Role in the Determination of Cost of Debt, Capital Structure and Credit Ratings? [PDF]
SSRN Electronic Journal, 2017 We examine the usefulness of other comprehensive income (OCI) to debt investors in nonfinancial companies. Motivated by Merton’s (1974) real options framework, we construct a measure of incremental OCI volatility, designed to capture the effect of OCI on overall firm asset volatility, which is a primary driver of credit risk in Merton’s (1974) model ...
May Xiaoyan Bao, Emre Unlu
openaire +1 more source
The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia) [PDF]
GATR Global Journal of Business Social Sciences Review, 2017 Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014.
Yurniwati Yurniwati +3 more
openaire +1 more source
Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia [PDF]
Anali Ekonomskog fakulteta u Subotici, 2023 In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods ...
Arsenijević Aleksandra, Spasić Dejan
doaj
Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?
Journal of Accounting and Investment, 2020 Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the ...
Aria Farah Mita +3 more
doaj +1 more source
Journal of Accounting and Investment, 2018 This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit
Harjanti Widiastuti, Elsi Safira
doaj +1 more source
De invloed van het nieuwe Conceptual Framework op de rapportage over prestaties binnen IFRS [PDF]
MAB, 2016 In de Exposure Draft Conceptual Framework for Financial Reporting blijft de International Accounting Standards Board (IASB) uitgaan van een balansbenadering waarbij baten en lasten worden afgeleid van de mutaties in balansposten.
Arjan Brouwer +2 more
doaj +3 more sources