Results 141 to 150 of about 84,471 (250)

Raphani Semen Extract Targets the <i>las</i> Quorum Sensing System to Suppress <i>Pseudomonas aeruginosa</i> Biofilm and Signal Molecule Production. [PDF]

Food Sci Nutr
Xie J, Huang Y, Chen H, Xia Z, Wang L, Yu X, Yang J, Xu J, Fan H, Zheng J.   +9 more
europepmc   +1 more source

Open letter: A call to integrate plant regeneration into sustainability science and policy

PLANTS, PEOPLE, PLANET, EarlyView.
Fernando A. O. Silveira, Angelino Carta, Roberta L. C. Dayrell, Eduardo Fernández‐Pascual, Magda Garbowski, Thomas Hornick, Jitka Klimešová, Lotte Korell, Emma Ladouceur, Julie Larson, Alexandra N. Muellner‐Riehl, Ana Prohaska, Sergey Rosbakh, Christoph Rosche, Christiane Roscher, Mandy Slate, Jeronimo Vazquez‐Ramirez   +16 more
wiley   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Adiposity-dependent adipokine-immunoglobulin interplay in mature breast milk. [PDF]

Front Endocrinol (Lausanne)
Lis-Kuberka J, Humaj-Grysztar M, Apanasewicz A, Matyas M, Ziomkiewicz A, Orczyk-Pawiłowicz M.   +5 more
europepmc   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Effect of preoperative body composition on long-term outcomes in patients undergoing distal cholangiocarcinoma resection. [PDF]

Sci Rep
Ma Z, Lin Y, Zhang B, Ma Y, Yue P, Yuan J, Li B, Meng W.   +7 more
europepmc   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Uncovering the Unexpected-True Lumen Compression by Subintimal Stent Causing Recurrent Acute Limb Ischemia for 15 Years: A Case Report. [PDF]

J Soc Cardiovasc Angiogr Interv
Wong G, Teixeira PS, Sheikh O, Shishehbor MH.   +3 more
europepmc   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

The Potential Pathway Among Self-Focused Attention, Rumination, Perceived Stress and Female Psychosomatic Symptoms. [PDF]

Behav Sci (Basel)
Xu M, Chen S.
europepmc   +1 more source