Results 61 to 70 of about 452,472 (312)

Influence of Revenues Recognition Technique on Quality of Financial Reporting in Public Universities in Kenya: The Moderating Role of University Size

open access: yesSustainable Business and Society in Emerging Economies
Purpose: Quality of any financial report is of high concern to both the final users and the society since it has an effect on the economic decisions that could have a direct impact to the society.
Lumatete Irine Nanzala   +2 more
doaj   +1 more source

The New FASB & IASB Revenue Recognition Standards; Implementation and Effects [PDF]

open access: yes, 2016
In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more important. Accountants and financial professionals
Harmon, Frederick, Ntseh, Desmond
core  

Functional Connectivity Linked to Cognitive Recovery After Minor Stroke

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Patients with minor stroke exhibit slowed processing speed and generalized alterations in functional connectivity involving frontoparietal cortex (FPC). The pattern of connectivity evolves over time. In this study, we examine the relationship of functional connectivity patterns to cognitive performance, to determine ...
Vrishab Commuri   +7 more
wiley   +1 more source

Windsor and Its Discontents: State Income Tax Implications for Same-Sex Couples [PDF]

open access: yes, 2014
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for ...
Mir, Haniya H.
core   +1 more source

Dissecting Earnings Recognition Timeliness [PDF]

open access: yes, 2013
We dissect the portion of stock price change of the fiscal year that is recognized in reported accounting earnings of the year. We call this portion earnings recognition timeliness (ERT).
Ball, Ryan T., Easton, Peter
core   +1 more source

Super‐Refractory Status Epilepticus (SRSE) in a Patient With Compound Heterozygous OPA1 Variants: Case Report and Literature Review

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Super‐Refractory Status Epilepticus (SRSE) is a rare, life‐threatening neurological emergency with unclear etiology in many cases. Mitochondrial dysfunction, often due to disease‐causing genetic variants, is increasingly recognized as a cause, with each gene producing distinct pathophysiological mechanisms.
Pouria Mohammadi   +2 more
wiley   +1 more source

Legal Consequences of Earnings Components Management

open access: yes, 2016
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and ...
Deal, Candice Linette   +3 more
core  

Revenue recognition onconstruction contracts estate : a study of the exposure draft ED/2010/6 - contract revenues with clients [PDF]

open access: yes, 2012
Em 2010 o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB), publicaram o Exposure Draft ED/2010/6 que discute o tratamento das receitas de contratos com clientes.
Campos, Saulo José de Barros   +3 more
core  

Variably Protease‐Sensitive Prionopathy: Two New Cases With Motor Neuron‐Dementia Syndrome

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT We describe two patients with variably protease‐sensitive prionopathy (VPSPr) who developed progressive upper motor neuron symptoms, insomnia, behavioral and cognitive decline, compatible with primary lateral sclerosis associated with frontotemporal dementia (FTD).
María Elena Erro   +10 more
wiley   +1 more source

Public projects, Boolean functions and the borders of Border's theorem [PDF]

open access: yes, 2015
Border's theorem gives an intuitive linear characterization of the feasible interim allocation rules of a Bayesian single-item environment, and it has several applications in economic and algorithmic mechanism design.
Gopalan, Parikshit   +2 more
core   +1 more source

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