Results 51 to 60 of about 7,746,809 (292)
Journal of Industrial Engineering and Management, 2015 Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present ...
Xuemin Zhuang, Yonggen Luo
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The value relevance of overlays
, 2023 The COVID-19 pandemic and its successive lockdowns and restrictions have had severe economic consequences. The measurement of Expected Credit Losses (ECL) under the International Financial Reporting Standard (IFRS) 9 Financial Instruments is a complicated process, made more challenging by the lack of comparable data from past events.
openaire +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Introduction This study investigated the safety and efficacy of single‐needle Rheocarna therapy for chronic limb‐threatening ischemia (CLTI) with wounds. Methods Six patients with CLTI involving ulcers unresponsive to revascularization underwent single‐needle Rheocarna treatment.
Yasutaka Yamauchi +9 more
wiley +1 more source
"Value Relevance of the Multi-step Income Statement in Japan" [PDF]
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Takashi Obinata, Kazuyuki Suda
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Determining Legal Relevance with LLMs using Relevance Chain Prompting
Proceedings of the International Florida Artificial Intelligence Research Society ConferenceIn legal reasoning, part of determining whether evidence should be admissible in court requires assessing its relevance to the case, often formalized as its probative value---the degree to which its being true or false proves a fact in issue.
Onur Bilgin, John Licato
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Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
wiley +1 more source
The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper investigates the value relevance of accounting information for firms’ market values prediction. In the study the value relevance of Book Values, Earnings, Operating Cash Flows and Investment Cash Flows as proxies of accounting information are ...
علی سعیدی, احسان قادری
doaj
Value relevance do nível de disclosure das combinações de negócios e do goodwill reconhecido nas empresas brasileiras [PDF]
, 2015 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2015.O Brasil convergiu suas normas contábeis aos padrões internacionais do International Accounting Standards ...
Souza, Maíra Melo de
core
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin +2 more
wiley +1 more source
PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques.
Taufik Hidayat
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