Results 111 to 120 of about 35,493 (246)

Environmental Performance Evaluation Under the Frontier Analysis Framework: A Farm‐Level Systematic Review and Meta‐Analysis

Journal of Agricultural Economics, EarlyView.
ABSTRACT Quantifying and improving the environmental performance (EP) of agriculture has become an urgent research and policy priority. Over the past three decades, frontier‐based analytical frameworks have been widely applied to evaluate farm‐level EP.
Fissha Asmare, Bethan Thompson, Tarek Soliman, Thomas Donovan, Klaus Glenk, Andrew Barnes   +5 more
wiley   +1 more source

Micro-Expression Recognition via LoRA-Enhanced DinoV2 and Interactive Spatio-Temporal Modeling. [PDF]

Sensors (Basel)
Wang M, Tang X, Wang B, Ren J.
europepmc   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

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

Abacus, 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, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Territory- and Lesion-Specific Endovascular Strategies in Lower Limb Peripheral Artery Disease: A Cohort Study. [PDF]

J Cardiovasc Dev Dis
Unterseeh T, D'Angelo L, Akodad M, Lounes Y, Benamer H, Honton B, Sauguet A, Cook S, Togni M, Esposito L, Liccardo G, Sayah N, Laforgia P, Amabile N, Hovasse T, Garot P, Neylon A, Sanguineti F, Champagne S, Skalidis I.   +19 more
europepmc   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Abacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen, Yu Hou, Gordon Richardson, Barbara Su   +3 more
wiley   +1 more source

The efficacy of longevity interventions in Caenorhabditis elegans is determined by the early life activity of RNA splicing factors. [PDF]

PLoS Biol
Dutta S, Perez Matos MC, Heintz C, Mutlu AS, Piper M, Mistry M, Sharma A, Morrow CS, Smith H, Howell P, Sehgal R, Lanjuin A, Wang MC, Mair WB.   +13 more
europepmc   +1 more source

Bureau éditorial SFA

Revue de Chirurgie Orthopédique et Traumatologique, 2021
openaire   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Interstitial pneumonitis following the implantation of a paclitaxel-eluting stent in a patient with peripheral arterial disease. [PDF]

J Vasc Surg Cases Innov Tech
Haga M, Iwata Y, Nitta J, Akasaka J.
europepmc   +1 more source