Results 101 to 110 of about 1,525 (212)

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Functional variants of nouns with the suffix -ush-/-yush- in modern Russian language

Ученые записки Казанского университета: Серия Гуманитарные науки, 2017
The object of research in this work is derived nouns with the suffix -ush-/-yush- (-уш-/-юш-). The relevance of the study is determined by the fact that this suffix has been insufficiently studied, probably because it is productive mainly in speaking and
E.A. Makleeva
doaj  

BRD9 inhibition as potential treatment option for testicular germ cell tumors

Andrology, EarlyView.
Abstract Background Testicular germ cell tumors (TGCT) are the predominant tumor in younger males. Usually, 5‐year survival rates are quite high, but 15–20% of patients with metastatic non‐seminomas are resistant to standard cisplatin‐based therapy.
Aylin Hansen, Christine Sanders, Florian Fronhoffs, Kai Funke, Glen Kristiansen, Hubert Schorle   +5 more
wiley   +1 more source

Efficiency and safety gains from bedside electronic transfusion checks in four hospitals in England

British Journal of Haematology, EarlyView.
Summary Bedside electronic transfusion check (BETC) systems support safer practice by aiding staff in patient identification during group and screen (G&S) sample labelling and blood component administration, steps where most transfusion errors occur. While the safety rationale is clear, the significant costs necessitate robust cost–benefit evaluation ...
Nathan Proudlove, Florence Oyekan, Montasir Ahmed, Louise Bowles, Yan Feng, Helinor McAleese, Josephine McCullagh, Michael F. Murphy, Simon J. Stanworth, Laura Green   +9 more
wiley   +1 more source

The Best of Times at the Worst of Times: How Adults Respond to a Brief Intervention (RETURN) to Increase Planned Dental Visiting

Community Dentistry and Oral Epidemiology, EarlyView.
ABSTRACT Although acute health crises can disrupt routines and open a window for behaviour change, these teachable moments are rarely harnessed by intervention designs. The RETURN intervention (comprising a dental nurse‐led conversation, short peer videos and booklets supporting knowledge, skills and action‐planning) aimed to change planned dental ...
R. V. Harris, M. Van Der Zande, J. Hennessy, R. Maitland, C. Exley, V. Lowers   +5 more
wiley   +1 more source

Afijos grecolatinos y de otra procedencia en términos médicos Greco-Latin and of other sources affixes in medical terms

Medisan, 2012
Los prefijos y sufijos (incluidos entre los afijos) son partículas que intervienen en la formación de palabras compuestas o derivadas y modifican su significado; los primeros colocados delante del lexema o raíz y los segundos detrás. Considerados también
María Elena Jiménez Arias
doaj  

EMU and trade: The euro effect on the agricultural sector

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract This paper uses a structural gravity model to examine the partial equilibrium effects of the European Monetary Union (EMU) on trade for the agricultural sector. We find robust evidence that EMU has increased trade both between members and between EMU and non‐EMU member countries. This positive link is found in most member countries.
Silviano Esteve‐Pérez, Sergio Gil‐Martorell, Salvador Gil‐Pareja   +2 more
wiley   +1 more source

The role of structural transformation in regional convergence in Japan: 1874–2008

The Economic History Review, EarlyView.
Abstract Japan's regional convergence of productivity levels throughout the twentieth century can be best described as a cumulative process of ‘catching up, forging ahead, and falling behind’. Using a novel dataset spanning 135 years (1874–2008), this study finds support for a crucial role played by structural transformation in convergence. The pace of
Kyoji Fukao, Saumik Paul
wiley   +1 more source