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Comment on "Patch Testing to Identify Allergens Causing Pigmented Contact Dermatitis: A Retrospective Study". [PDF]
Jain S, Parsad D, Kumaran MS.
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Systematic Nutritional Clinical Assessment (SyNCA): Instrument Development, Delphi Protocol for Content, and Semantic Validation. [PDF]
Jesus RP +11 more
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Cross-cultural validation of the SNOT-22 questionnaire in the Colombian population. [PDF]
Soto-Tirado S +5 more
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Scientific Reviewing-Editors' Memo to Emerging Reviewers - 2. [PDF]
Ebrahim SH, Memish ZA.
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Research Topics and Trends in MIMIC-IV: A Large ICU Database Relevant for Critical Care Nursing. [PDF]
Ho YS +5 more
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Value relevance of value-at-risk disclosure
Review of Quantitative Finance and Accounting, 2007The SEC issued FRR No. 48 in 1997 to enhance public disclosure of firms’ exposures to market risk. We examine whether the quantitative value-at-risk (VAR) estimates disclosed by 81 non-financial firms during the period 1997–2002 are value-relevant using the earnings-returns relation.
LIM, Chee Yeow, TAN, Patricia Mui Siang
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Journal of Applied Accounting Research, 2018
Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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