Results 41 to 50 of about 474,366 (198)

Sham tDCS controls: blinding, reliability, and a specification-grade checklist

open access: yesFrontiers in Human Neuroscience
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

Recommendations for Standardized Reporting of Systematic Reviews and Meta-Analysis of Animal Experiments

open access: yesShiyan dongwu yu bijiao yixue
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]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2016
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]

open access: yes, 1997
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]

open access: yes, 2013
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]

open access: yes, 2013
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]

open access: yes
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]

open access: yes, 2013
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

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

open access: yesInternational Business and Accounting Research Journal, 2020
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]

open access: yes
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  

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