Results 81 to 90 of about 3,146,822 (299)
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
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
core
Do consistent CSR activities matter for firm value? [PDF]
, 2016 This paper investigates how investments in corporate social responsibility (CSR) activities affect firm value. We categorise firms’ CSR activities as strategic or opportunistic based on consistency, and analyse the differential value relevance effect. We
Alsaid, Loai
core +1 more source
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
Pediatric Blood &Cancer, EarlyView.ABSTRACT Claudin‐6 has emerged as a promising immunotherapeutic target, yet protein‐level data in atypical teratoid/rhabdoid tumors (AT/RTs) have been inconsistent. We analyzed 36 well‐characterized AT/RT samples and found membranous claudin‐6 protein expression in 58% of cases, with striking enrichment in the molecular subgroup AT/RT‐TYR (100%) and ...
Victoria E. Fincke +4 more
wiley +1 more source
The value relevance of digital marketing capabilities to firm performance. [PDF]
J Acad Mark Sci, 2022 Homburg C, Wielgos DM.
europepmc +1 more source
Value Relevance of R&D Reporting : A Signaling Interpretation [PDF]
Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38).
Cazavan-Jeny , Anne, Jeanjean, Thomas
core +1 more source
Quality of will and radical value reversals [PDF]
, 2020 Al Mele’s Manipulated Agents: A Window to Moral Responsibility (OUP 2019) is an extraordinarily careful and clear little book. A central recurring element is the use of examples of radical value reversals due to manipulation.
Björnsson, Gunnar
core
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Wilms tumor (WT) treatment imposes a significant time burden on patients and their families. Time toxicity is a patient‐centered metric that quantifies the burden of healthcare interaction. We sought to define time toxicity in the first year after diagnosis of WT and hypothesized that it would increase as tumor stage and treatment ...
Caleb Q. Ashbrook +6 more
wiley +1 more source
Characterization of Drugs with Good Glass Formers in Loaded-Mesoporous Silica and Its Theoretical Value Relevance with Mesopores Surface and Pore-Filling Capacity. [PDF]
Pharmaceuticals (Basel), 2022 Budiman A, Aulifa DL.
europepmc +1 more source