Results 201 to 210 of about 344,423 (312)

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

No fault vaccine injury compensation after COVID-19: A systematic literature review and proposed typology. [PDF]

open access: yesHum Vaccin Immunother
Halabi S   +6 more
europepmc   +1 more source

Trends and patterns of dual use of combustible tobacco and e‐cigarettes among adults in England: A population study, 2016–2024

open access: yesAddiction, Volume 120, Issue 4, Page 608-619, April 2025.
Abstract Background/Aims E‐cigarettes are frequently used by people who smoke. This study measured how the prevalence and patterns of smoking and vaping (‘dual use’) in England have changed as the vaping market has rapidly evolved. Design Representative monthly cross‐sectional survey, July 2016 to April 2024. Setting England.
Sarah E. Jackson   +3 more
wiley   +1 more source

Associations between the national ‘Swap to Stop’ programme offering free vapes for smoking cessation and quit attempts in England: Results from a population‐based survey

open access: yesAddiction, EarlyView.
Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss   +6 more
wiley   +1 more source

Effects of Non-Contributory Pensions on Older Adult Mortality in Rural Mexico. [PDF]

open access: yesJ Hum Resour
Menares F   +5 more
europepmc   +1 more source

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