Results 211 to 220 of about 1,158,241 (286)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong   +3 more
wiley   +1 more source

Internet-Based Acceptance and Commitment Therapy With Interoceptive Exposure for Panic Disorder: A Randomized Controlled Trial and Working Alliance Analysis. [PDF]

open access: yesScand J Psychol
Bäckman L   +9 more
europepmc   +1 more source

Cardiometabolic Treatment Gap in Routine Psychiatric Care: A Cross‐Sectional Study of 1553 Patients

open access: yesActa Psychiatrica Scandinavica, EarlyView.
ABSTRACT Background People with severe mental illness (SMI) have elevated cardiometabolic morbidity and mortality, with similar concerns increasingly reported in other psychiatric conditions including anxiety disorders and ADHD. Somatic conditions are often underdiagnosed and pharmacologically undermanaged in this population.
Vincent Achour   +4 more
wiley   +1 more source

Home - About - Disclaimer - Privacy