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
Diversity and complexity in neural organoids
FEBS Letters, EarlyView.Neural organoid research aims to expand genetic diversity on one side and increase tissue complexity on the other. Chimeroids integrate multiple donor genomes within single organoids. Self‐organising multi‐identity organoids, exogenous cell seeding, or enforced assembly of region‐specific organoids contribute to tissue complexity.
Ilaria Chiaradia, Madeline A. Lancaster
wiley +1 more source
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Sættem, Frode +2 more
core
Hyperosmotic stress induces PARP1‐mediated HPF1‐dependent mono(ADP‐ribosyl)ation
FEBS Letters, EarlyView.Sorbitol‐induced hyperosmotic stress rapidly induces reversible mono(ADP‐ribosyl)ation (MARylation) on PARP1 without the signs of genotoxic signaling. We show that PARP1 autoMARylation is HPF1 dependent and forms hydroxylamine‐resistant O‐glycosidic linkages.
Anna Georgina Kopasz +11 more
wiley +1 more source
EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]
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
Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka
, 2020 This paper examines the relationship between the level of integrated reporting (IR) based on the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm value (a proxy for value relevance of IR) in Sri Lanka, where the ...
Thilini Cooray +9 more
core +1 more source
Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence
Journal of Accounting and Investment, 2019 This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance.
Krismiaji Krismiaji +2 more
doaj +1 more source
FEBS 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
The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence [PDF]
This study examines the separate value relevance of earnings, book value and their components in profit and loss-making firms. The investigation take place in a context that both profit and loss-making firms have different features that might affect ...
Akbar, S
core
The value relevance of digital marketing capabilities to firm performance. [PDF]
J Acad Mark Sci, 2022 Homburg C, Wielgos DM.
europepmc +1 more source