Results 31 to 40 of about 7,746,809 (293)

Disentangling Relevance from Reliability in Value Relevance Tests

Sustainability, 2022
The literature shows that during the COVID-19 pandemic, the value relevance of earnings decreased. Traditionally, the literature measures value relevance using the relationship between stock returns and earnings. However, these tests are, in fact, “joint tests of relevance and reliability”.
Efrat Shust, Dan Weiss
openaire   +1 more source

Ovarian Sex Cord Stromal Tumors in Children and Adolescents—The European Standard Clinical Practice Recommendations

Pediatric Blood &Cancer, EarlyView.
ABSTRACT As part of the European Cooperative Study Group for Paediatric Rare Tumours initiative, we developed standard clinical practice guidelines for ovarian sex cord stromal tumors, based on comprehensive national and international cohort analyses, literature review, and a final expert consensus conference.
Dominik T. Schneider, Kris‐Ann Schultz, Nora Schnitzler, Michael Abele, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Ines B. Brecht, Maja Cesen, Andrea Ferrari, Michaela Kuhlen, Malgorzata A. Krawczyk, Ricardo Lopez‐Almaraz, Yves Reguerre, Calogero Virgone, Daniel Orbach   +15 more
wiley   +1 more source

O Value Relevance é relevante?

Revista de Contabilidade e Organizações, 2019
A adoção das IFRS pelas companhias de capital aberto no Brasil trouxe a discussão se as referidas normas melhoraram a qualidade das informações contábeis com efeito destas no preço das ações.
Simone Miranda dos Santos, Sirlei Lemes, Flávio Luiz de Moraes Barboza   +2 more
doaj   +1 more source

The Value Relevance of Reported Goodwill [PDF]

پژوهش‌های تجربی حسابداری, 2013
Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
doaj   +1 more source

Evidence‐Informed Multidisciplinary Consensus Guidance for the Psychosocial Care of Adolescents With High‐Risk Cancer: Recommendations From the Italian Association of Pediatric Hematology and Oncology

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Adolescents with high‐risk cancer face complex developmental, psychosocial, and ethical challenges that extend beyond disease‐directed treatment. Although international recommendations exist for communication, psychosocial care, pediatric palliative care, survivorship, and shared decision‐making, these have largely evolved within ...
Johanna M. C. Blom, Dorella Scarponi, Giulia Zucchetti, Teresa Perillo, Maria Montanaro, Elisa Marconi, Chiara Rutigliano, Paolo Colavero, Paola Quarello, Marina Bertolotti, Monica Cellini, Carlo Clerici, Maurizio Mascarin, Francesca Bomben, Andrea Ferrari, the expert workgroup   +15 more
wiley   +1 more source

Bridging the Loneliness Gap: Depression, Connectivity, and Isolation in Pediatric Oncology Patients and Their Peers

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Loneliness is associated with adverse physical and mental health outcomes and remains understudied in children and adolescents undergoing cancer therapy. Pediatric oncology patients may be at increased risk due to medical isolation and disruption of social networks.
Charlotte N. Stahlfeld, Scott H. Maurer, Michelle D. Watkinson, John Nury, Elise Barberis, Molly C. Mack   +5 more
wiley   +1 more source

Relevância do goodwill e períodos de recessão: evidências no mercado de capitais brasileiro

Revista Ambiente Contábil, 2021
Objetivo: Analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica.
Taise Feltes, Ernesto Fernando Rodrigues Vicente, Alex Mussoi Ribeiro   +2 more
doaj   +1 more source

The Value Relevance of Dividends, Book Value and Earnings [PDF]

SSRN Electronic Journal, 1999
This paper compares the value relevance of book value and dividends versus book value and reported earnings. Our work is motivated by recent research including Ohlson (1995), Feltham and Ohlson (1995), Bernard (1995), Burgstahler and Dichev (1997), Collins, Maydew and Weiss (1997), Barth, Beaver and Landsman (1998) and Hand and Landsman (1999).
Richard P. Brief, Paul Zarowin
openaire   +1 more source

Early Body Mass Index z‐Score Change and Resolution of Severe Malnutrition in Children With Sickle Cell Anemia in a Low‐Income Setting: A Prospective Single‐Arm Extension Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell anemia (SCA) in low‐income settings are at risk of severe malnutrition, but optimal nutritional management has not been established. We evaluated an intensified ready‐to‐use therapeutic food (RUTF) regimen in children with persistent severe malnutrition after initial treatment and assessed whether early ...
Safiya Gambo, Shehu Umar Abdullahi, Hassan Adam Murtala, Halima Kabir, Khadija A. Shamsu, Sari A. Acra, Virginia A. Stallings, Mark Rodeghier, Michael R. DeBaun, Lauren J. Klein   +9 more
wiley   +1 more source

Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

Journal of Accounting and Investment, 2022
Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa, Ietje Nazaruddin, Resti Yulistia M, Arie Frinola Minovia   +3 more
doaj   +1 more source