Results 211 to 220 of about 279,771 (287)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Defining Critical Emergency Medicine (CrEM): A Delphi Study From Scandinavia. [PDF]

open access: yesActa Anaesthesiol Scand
Bäckström D   +5 more
europepmc   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo   +2 more
wiley   +1 more source

Nicotine pouches and clinical outcomes related to smoking cessation: A systematic review of randomized trials

open access: yesAddiction, EarlyView.
Abstract Background and aims Tobacco‐free nicotine pouches (NPs) are oral nicotine products promoted by manufacturers and some researchers as tools that may reduce nicotine cravings and support smoking reduction or cessation. However, evidence regarding their actual clinical impact remains limited.
Javad Heshmati   +6 more
wiley   +1 more source

Drug use among people in prison: A global review of epidemiology, harms and interventions

open access: yesAddiction, EarlyView.
Abstract Background and aims People who use drugs are overrepresented in the criminal justice system. We aimed to provide a broad synthesis of the epidemiology, harms and interventions related to drug use and drug use disorders among incarcerated adults worldwide, and highlight gaps in evidence and practice.
Louis Favril, John Strang, Seena Fazel
wiley   +1 more source

Allergic Rhinitis and Its Impact on Asthma (ARIA)‐EAACI Guidelines—2024–2025 Revision: Part I—Guidelines on Intranasal Treatments

open access: yesAllergy, EarlyView.
ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto   +252 more
wiley   +1 more source

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