Legal regulation of accounting for intangible assets of enterprises
The controversial issues that arise in connection with the transition of domestic enterprises to international standards are singled out, and analyzed.
V.V. Yasyshena
doaj +1 more source
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core +1 more source
ABSTRACT Introduction Neuroblastoma (NB) with central nervous system (CNS) metastases is rare at diagnosis, but occurs more often during relapse/progression. Patients with CNS metastases face a dismal prognosis, with no standardized curative treatment available.
Vicente Santa‐Maria Lopez +13 more
wiley +1 more source
Biosynthesis of gamma-aminobutyric acid by Lactiplantibacillus plantarum K16 as an alternative to revalue agri-food by-products [PDF]
Lucía Diez-Gutiérrez +5 more
openalex +1 more source
The valuation of European financial firms [PDF]
We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK.
Alexander D. +12 more
core +1 more source
ABSTRACT Background Despite their increased risk for functional impairment resulting from cancer and its treatments, few adolescents and young adults (AYAs) with a hematological malignancy receive the recommended or therapeutic dose of exercise per week during inpatient hospitalizations.
Jennifer A. Kelleher +8 more
wiley +1 more source
Mechanisms of corporate governance and fixed asset revaluation [PDF]
Accounting information about company’s financial position and performance has an important role in economical decision making. Information more qualified, better decisions will be made.
Najmeh Hajian, Narges Aliakbarian
doaj
Monetary-Fiscal Policy Interactions and the Price Level: Background and Beyond [PDF]
The paper presents the fiscal theory of the price level in a variety of models, including endowment economies with lump-sum taxes and production economies with proportional income taxes.
Eric M. Leeper, Tack Yun
core
Pengaruh Negosiasi Debt Contracts, Political Cost, Fixed Asset Intensity, dan Market To Book Ratio terhadap Perusahaan Melakukan Revaluasi Aset Tetap (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
The purpose of this research is to determine the influence of debt contracts, political cost,, fixed asset intensity and market to book ratio to revaluation of fixed asset in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010 ...
Haridhi, M. (Musfiari) +1 more
core
An application of the option-pricing model to the valuation of football player in the ‘Serie A League’ [PDF]
Football is perhaps the most popular sport in the world. The market of football players is one of the most popular factors of the sport that makes the fans dream of each team which increases the interest around the sport.
Coluccia Daniela +2 more
core +1 more source

