Results 31 to 40 of about 277 (116)

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1409-1436, August 2026.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell, Samuel O. Davidson, Catherine Shakespeare   +2 more
wiley   +1 more source

Relevância da informação contábil para o mercado brasileiro de capitais: uma análise comparativa entre lucro líquido, lucro abrangente e fluxo de caixa operacional

RACE: Revista de Administração, Contabilidade e Economia, 2017
Para que as informações contábeis sejam úteis às partes interessadas é necessário, entre outros aspectos, que elas sejam relevantes na revelação do desempenho organizacional.
Tayná Cruz Batista, Juliana Ferreira de Oliveira, Marcelo Alvaro da Silva Macedo   +2 more
doaj   +1 more source

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, Volume 61, Issue 2, Page 296-306, June 2026.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

Abstracts

Molecular Oncology, Volume 20, Issue S1, Page 1-692, August 2026.
Abstracts submitted to the ‘EACR 2026 Congress: Innovative Cancer Science’, from 08–11 June 2026 and accepted by the Congress Organising Committee are published in this Supplement of Molecular Oncology, an affiliated journal of the European Association for Cancer Research (EACR).
wiley   +2 more sources

The Effect of Marketing Activities on Profitability with Others Comprehensive Income as Moderation: Evidence from Southeast Asia

Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi
This research aims to know moderated of others comprehensive income in link of marketing activities on the profitability of financial sector firm in the Southeast Asia region. Research on profitability determination has been widely conducted, but testing
Ririn Andriana, Marhaendra Kusuma, Che Manisah Mohd Kasim, Carlos Afonso Barreto   +3 more
doaj   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, Volume 36, Issue 2, Page 115-129, June 2026.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, Volume 62, Issue 1, Page 310-335, March 2026.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Advancing cardio‐obstetric care through digital health technologies: A narrative review

ESC Heart Failure, Volume 12, Issue 6, Page 4069-4085, December 2025.
Telehealth has enhanced prenatal and post‐partum care by improving access, continuity, and equity, particularly for high‐risk and underserved populations, without compromising maternal or fetal outcomes. Wearable and digital health technologies (e.g., electrocardiogram sensors, remote BP monitoring, mobile interventions) show strong potential to ...
Toluwalase Awoyemi, Oluwaremilekun Zeth Tolu‐Akinnawo, Arun Mahtani, Inderbir Padda, Kayode Emmanuel Ogunniyi, Ikeoluwapo Kendra Bolakale‐Rufai, Abiola Olusanya, Adeleke Oluwaseun Dorcas, Chituru Believe Amarachi, Olumide Damilola Akinmoju, Christabel Ijeoma Uche‐Orji, Mina Fattah   +11 more
wiley   +1 more source

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

Journal of Accounting Research, Volume 63, Issue 5, Page 1809-1855, December 2025.
ABSTRACT Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs. We examine whether the introduction of ASU 2017‐12, designed to reduce compliance burden and better align hedge accounting rules with risk management practices, led to more effective ...
WAQAR ALI, DANIEL A. BENS, GAVIN CASSAR
wiley   +1 more source

Economics of Task‐Shifting in Surgery: A Systematic Review

Health Science Reports, Volume 8, Issue 9, September 2025.
ABSTRACT Background and Aim Due to the global shortage in the surgical workforce, especially in low‐resource settings, one solution to increase surgical volume is to delegate certain roles of surgeons to other trained non‐surgeon health workers. However, quantifying the costs and benefits of surgical task‐shifting has several challenges associated with
Christian Inya Oko, Babar Ali, Mark Monahan, Abdullahi Tunde Aborode, John Okon, Francis Ayomoh, Chidiebube Ugwu, Onyeka Ekwebene, Shivangi Oza, Amada Ibe, Martilord Ifeanyichi, Calvin R. Wei, Aymar Akilimali   +12 more
wiley   +1 more source