Results 41 to 50 of about 277 (116)

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

Accounting &Finance, Volume 65, Issue 3, Page 2866-2893, September 2025.
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley   +1 more source

The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments

Journal of Accounting Research, Volume 63, Issue 3, Page 1107-1143, June 2025.
ABSTRACT Classification of financial statement elements into categories is an inherent, integral part of the financial reporting system. Although prior research documents that categories influence users’ perceptions of included items, we explore the reverse effect—how classifying items in a category can impact perceptions of the category itself and its
Spencer B. Anderson, Kim I. Mendoza, Cassie Mongold   +2 more
wiley   +1 more source

MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY

Jurnal Akuntansi Kontemporer
Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods.
Moh. Khoirul Anam, Marhaendra Kusuma, Abdul Hadi Bin Ahamad, Alfredo Dos Santos   +3 more
doaj   +1 more source

A Survey of Research on Fair Value Accounting for Financial Institutions*

Accounting Perspectives, Volume 24, Issue 2, Page 307-342, June 2025.
Abstract Even though fair value accounting (FVA) enjoys widespread support from standard setters around the world, the practice of marking assets and liabilities to market remains controversial. While FVA affects all firms to a certain extent, financial institutions are most affected due to the nature of the assets that they hold.
Darren Henderson, Kaleab Mamo
wiley   +1 more source

Poster Sessions

HemaSphere, Volume 10, Issue S1, June 2026.
wiley   +2 more sources

Publication Only

HemaSphere, Volume 10, Issue S1, June 2026.
wiley   +2 more sources

Assessing validity of the Klenico diagnostic software system in a large psychotherapeutic inpatient sample. [PDF]

Front Digit Health, 2023
Reutimann S, Hübscher N, Steiner J, Voderholzer U, Augsburger M.   +4 more
europepmc   +1 more source

AdvanTIG-105: a phase I dose escalation study of the anti-TIGIT monoclonal antibody ociperlimab in combination with tislelizumab in patients with advanced solid tumors. [PDF]

J Immunother Cancer, 2023
Frentzas S, Kao S, Gao R, Zheng H, Rizwan A, Budha N, de la Hoz Pedroza L, Tan W, Meniawy T.   +8 more
europepmc   +1 more source

Hyperphosphorylation of BCL-2 family proteins underlies functional resistance to venetoclax in lymphoid malignancies. [PDF]

J Clin Invest, 2023
Chong SJF, Zhu F, Dashevsky O, Mizuno R, Lai JX, Hackett L, Ryan CE, Collins MC, Iorgulescu JB, Guièze R, Penailillo J, Carrasco R, Hwang YC, Muñoz DP, Bouhaddou M, Lim YC, Wu CJ, Allan JN, Furman RR, Goh BC, Pervaiz S, Coppé JP, Mitsiades CS, Davids MS.   +23 more
europepmc   +1 more source

Adaptation of the orthorexia beliefs scale into Turkish: a validity and reliability study. [PDF]

Front Nutr
Köksal S, Temizarabacı İ, Cantürk S, Uçak MN, Katırcıoğlu B, Ağır G, Türker PF, Baş M.   +7 more
europepmc   +1 more source