Results 41 to 50 of about 474,366 (198)
Sham tDCS controls: blinding, reliability, and a specification-grade checklist
Sham transcranial direct current stimulation (tDCS) is essential for causal inference but is commonly implemented as ramp-only protocols that may not ensure physiological inertness and may fail to maintain mid-session blinding.
Milos Ljubisavljevic +7 more
doaj +1 more source
Animal experiments are an essential component of life sciences and medical research. However, the external validity and reliability of individual animal studies are frequently challenged by inherent limitations such as small sample sizes, high design ...
ZHENG Qingyong +11 more
doaj +1 more source
Global financial reporting standards: Consequence and factor of economic globalization [PDF]
Development of financial reporting standards has been almost entirely nationally oriented for a long period. Consequently, substantial discrepancies among the standards and practices of financial reporting between the countries have appeared, and cause ...
Obradović Vladimir
doaj
Determinants of the use of financial reporting standards by Australian pension plans [PDF]
Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs.
Klumpes, P J M
core
Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study [PDF]
Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS).
Hoque, Ariful +6 more
core +1 more source
RAMESES publication standards: meta-narrative reviews. [PDF]
BACKGROUND: Meta-narrative review is one of an emerging menu of new approaches to qualitative and mixed-method systematic review. A meta-narrative review seeks to illuminate a heterogeneous topic area by highlighting the contrasting and complementary ...
Jeanette Buckingham +14 more
core +2 more sources
National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption [PDF]
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).
Pirtea, Marilen Gabriel +3 more
core +1 more source
RAMESES publication standards: realist syntheses [PDF]
Background There is growing interest in realist synthesis as an alternative systematic review method. This approach offers the potential to expand the knowledge base in policy-relevant areas - for example, by explaining the success, failure or mixed ...
Buckingham Jeanette +19 more
core +2 more sources
This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting ...
Aminu Abdullahi, Musa Yelwa Abubakar
doaj +1 more source
FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS [PDF]
The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems faced by the Financial Reporting Timeliness.
Younes H. AKLE
core

