Results 41 to 50 of about 8,974,328 (253)

EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]

open access: yes
Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
core  

The Impact of Tenapanor on Body Composition and Blood Pressure in Peritoneal Dialysis Patients: A Pilot Study

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Instruction Tenapanor potentially affects fluid volume and blood pressure. This study explored its effects on these parameters in patients undergoing peritoneal dialysis (PD). Methods We conducted a single‐arm, prospective observational study that enrolled 10 patients on PD with hyperphosphatemia who were newly initiated on tenapanor.
Shun Yoshida   +11 more
wiley   +1 more source

The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands [PDF]

open access: yes
Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements.
Buijink, W.F.J.   +2 more
core  

THE DECISION RELEVANCE OF VALUE ADDED REPORTS [PDF]

open access: yes, 1981
THE DECISION RELEVANCE OF VALUE ADDED ...
Maunders,K. T.   +2 more
core   +2 more sources

Residual tail twisting in ascidian larvae is stabilized by asymmetric myofibrils that resist bilateral symmetry restoration

open access: yesFEBS Letters, EarlyView.
Ascidian Ciona larvae initially show strong clockwise tail twisting, which is largely corrected during development. However, a small residual twist remains. This study shows that organized helical myofibrils in tail muscles mechanically stabilize this residual asymmetry, preventing complete restoration of bilateral symmetry and revealing how embryos ...
Yuki S. Kogure   +3 more
wiley   +1 more source

Value-relevance of expensed and capitalized intangibles - a French survey [PDF]

open access: yes
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core  

The value relevance of overlays

open access: yes, 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

Degradation mechanism of the von Willebrand factor A2 domain by nattokinase

open access: yesFEBS Letters, EarlyView.
Nattokinase, a natto‐derived protease, exhibits potent antithrombotic effects. This study demonstrates that nattokinase directly cleaves the von Willebrand factor (vWF) A2 domain in vitro. Unlike the native regulator ADAMTS13, nattokinase degrades folded vWF independently of shear stress.
Ryuichi Hyakumoto   +3 more
wiley   +1 more source

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