Results 141 to 150 of about 674 (262)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

A global effort toward standards for data sharing in biomedical imaging : Developing Consensus and Infrastructure for Global Data Interoperability. [PDF]

open access: yesEMBO Rep
Winter SL   +8 more
europepmc   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

Adult‐onset Coats disease: A systematic review and meta‐analysis of imaging biomarkers and targeted therapies

open access: yesActa Ophthalmologica, EarlyView.
Abstract Coats disease diagnosed in adulthood is a rare idiopathic retinal telangiectatic vasculopathy that may differ in phenotype from childhood‐diagnosed cases. This systematic review synthesizes current evidence to characterize its clinical spectrum, imaging features, treatment outcomes and underlying mechanisms, with a focus on immunovascular ...
Catarina Francisco   +2 more
wiley   +1 more source

Co‐operatives and public policy: A scoping review

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract We sketch a first‐ever map of the scholarly literature on co‐operatives and public policy from a selection of English‐language studies published since 2000 using a scoping review methodology. We find that while co‐operatives are often framed as solutions to societal problems, few scholars draw on formal public policy theories.
Marc‐André Pigeon   +1 more
wiley   +1 more source

Beyond Bia Hơi? Distinction and Aspiration in Hanoi's Craft Beer Scene

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT In this article we examine the emergence of Hanoi's craft beer scene as a window into shifting class identities, aspirational consumption, and local–global negotiations in contemporary Vietnam. We bring together Bourdieu's theorisation of taste as symbolic capital with Appadurai's concept of aspiration to analyse how consumption practices ...
Sarah Turner, Chính Trọng Nguyễn
wiley   +1 more source

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