Results 151 to 160 of about 65,172 (305)

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

open access: yesAbacus, 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

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

open access: yesAccounting &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   +2 more
wiley   +1 more source

Efficacy and safety of transcranial direct current stimulation in alcohol use disorder: A randomized controlled triple‐blind trial

open access: yesAddiction, EarlyView.
Abstract Background and aims Current treatment options for alcohol use disorder are limited. Transcranial direct current stimulation has been proposed as a therapeutic approach, but evidence remains scarce. This study aimed to compare active vs. sham transcranial direct current stimulation to evaluate its efficacy and safety in reducing alcohol ...
Benoit Trojak   +19 more
wiley   +1 more source

The International Guideline for the Definition, Classification, Diagnosis and Management of Urticaria

open access: yesAllergy, EarlyView.
ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier   +221 more
wiley   +1 more source

Distal revascularization and interval ligation for femoral arteriovenous graft steal syndrome. [PDF]

open access: yesJ Vasc Surg Cases Innov Tech
Osborn F   +5 more
europepmc   +1 more source

Longitudinal Follow‐Up of Gut and Salivary Microbiota in Children With Food Protein‐Induced Enterocolitis Syndrome

open access: yesAllergy, EarlyView.
This study aimed to compare both the gut and salivary microbiota over time between allergic and tolerant patients and matched controls. Allergic patients with food protein‐induced enterocolitis syndrome exhibited lower gut and salivary alpha‐diversities, several genus‐level differences, and higher acetate levels than controls.
Anais Lemoine   +8 more
wiley   +1 more source

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