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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

Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia [PDF]

, 2017
Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS ...
Ahmar, N. (Nurmala), Suratno, S. (Suratno), Triandi, T. (Triandi)   +2 more
core  

Adherence to Protocol Recommendations for Children With Wilms Tumour in Two Consecutive Studies in the United Kingdom and Ireland—Does Variation Matter?

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background and Aims Wilms tumour (WT) has excellent event‐free and overall survival (OS). However, small differences exist between countries participating in the same international study. This led us to examine variation in adherence to protocol recommendations as a potential contributing factor.
Suzanne Tugnait, R. Al‐Saadi, A. Lopez‐Cortes, K. Dzhuma, M. Oostveen, J. Brok, S. Irtan, M. Weeks, J. Bate, S. Baker, R. Williams, M. Powis, D. Saunders, O. Olsen, T. Watson, S. Shelmerdine, S. Vaidya, L. Howell, C. Duncan, G. M. Vujanic, C. Stiller, G. P. Balchin, T. Chowdhury, K. Pritchard‐Jones   +23 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

Sirolimus for Extracranial Arteriovenous Malformations: A Scoping Review of the Evidence in Syndromic and Non‐Syndromic Cases

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Arteriovenous malformations (AVMs) are rare, high‐flow, vascular anomalies that can occur either sporadically or as part of a genetic syndrome. AVMs can progress with serious morbidity and even mortality if left unchecked. Sirolimus is an mTOR inhibitor that is effective in low‐flow vascular malformations; however, its role in AVMs is unclear.
Will Swansson, Ingrid Winship, Gary Hammerschlag, Laura Scardamaglia   +3 more
wiley   +1 more source

Relevance between the degree of industrial competition and fair value information: Study on the listed companies in China

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
doaj   +1 more source

Value Relevance of Asset Revaluation Disclosure

Journal of Accounting and Investment, 2020
: Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj   +1 more source

Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis

Jurnal Akademi Akuntansi, 2023
Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies ...
Nugroho Wisnu Murti, Indriyana Widyastuti   +1 more
doaj   +1 more source

Evaluating the Utility of Paired Tumor and Germline Targeted DNA Sequencing for Pediatric Oncology Patients: A Single Institution Report

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Objective To evaluate the diagnostic yield and utility of universal paired tumor–normal multigene panel sequencing in newly diagnosed pediatric solid and central nervous system (CNS) tumor patients and to compare the detection of germline pathogenic/likely pathogenic variants (PV/LPVs) against established clinical referral criteria for cancer ...
Natalie Waligorski, Rebecca Ronsley, Shannon M. Stasi, Jeffrey Stevens, Erin R. Rudzinski, Christina M. Lockwood, Sarah E. S. Leary, Bonnie L. Cole, Michelle A. Ting, Vera Paulson   +9 more
wiley   +1 more source

Determining Legal Relevance with LLMs using Relevance Chain Prompting

Proceedings of the International Florida Artificial Intelligence Research Society Conference
In 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
doaj   +1 more source