03315nam 2200433 450 991063109260332120230328062856.03-031-15156-9(MiAaPQ)EBC7140494(Au-PeEL)EBL7140494(CKB)25332843100041(EXLCZ)992533284310004120230328d2022 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierGlobal comparability of financial reporting under IFRS does comparability enhance value relevance of earnings across /Francesco De Luca, Ho-Tan-Phat PhanCham, Switzerland :Springer,[2022]©20221 online resourceSIDREA series in accounting and business administrationPrint version: De Luca, Francesco Global Comparability of Financial Reporting under IFRS Cham : Springer International Publishing AG,c2023 9783031151552 1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion.The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.SIDREA series in accounting and business administration.Financial statements. Financial statements. .657.3De Luca Francesco139159Phan Ho-Tan-PhatMiAaPQMiAaPQMiAaPQBOOK9910631092603321Global Comparability of Financial Reporting under IFRS2965710UNINA04286nam 22005055 450 991030027880332120200705153721.03-319-68038-210.1007/978-3-319-68038-5(CKB)4100000002892046(DE-He213)978-3-319-68038-5(MiAaPQ)EBC5334722(PPN)225552914(EXLCZ)99410000000289204620180329d2018 u| 0engurnn|008mamaatxtrdacontentcrdamediacrrdacarrierAntibody Therapy Substitution – Immunomodulation – Monoclonal Immunotherapy /edited by Paul Imbach1st ed. 2018.Cham :Springer International Publishing :Imprint: Springer,2018.1 online resource (XIV, 363 p. 47 illus., 32 illus. in color.) 3-319-68037-4 The Clinical Translation of Intravenous Immunoglobulin from Substitution to Immunomodulation -- From ImmuneSubstitution to Immunomodulation -- Manual of Primary and Secondary Immunodeficiencies -- Manual of Intravenous and Subcutanous IgG Indications in Autoimmune diseases -- Anti-D IgG Concentrate; a Type of IVIg -- Mechanisms ofAction/Immunomodulation by IgG Concentrate -- Immunomodulatory Drugs and Monoclonal Antibodies -- Use of Intravenous Immunoglobulin in Neurology -- Use of Intravenous Immunoglobulin in Dermatology -- Historical Aspects ofPoliclonal IgG Preparations -- Basics of Immunoglobulins as Effector Molecules and Drugs -- Essentials of the Production of Safe and Efficacious State-of-the-Art Polyclonal IgG Concentrates -- Current IgG Products and FuturePerspectives -- Immune Thrombocytopenia: Terminology, Immunomodulation and Platelet Stimulation, ClinicalGuidelines and Management -- Health-Related Quality of life in patients with Immune Thrombocytopenia -- ITP in Childhood: Predictors of Disease Duration -- Immune Functions of Platelets -- Thrombopoietin Receptor Agonists: Characteristics, Adverse Effects and Indications -- Registries in Immune Thrombocytopenia: The History of the Intercontinental Cooperative ITP Study Group -- Monoclonal Antibodies as Immunomodulators and Anti-CancerAgents : Development, Methods, Mechanisms of Actions, Adverse Effects, List of Registered and phase II/IIIMonoclonal Antibodies Targeted to -- Monoclonal Anti-CD20 (B-Cell) Antibody and Autoimmune Diseases.This practical manual, written by well-known experts, reviews current indications for the use of IgG concentrates and some other modern immunomodulators and provides fundamental information on present-day immunomodulation in patients (and mice). The book opens by tracing the transition from IgG substitution to IgG immunomodulation and providing expert updates on immunomodulatory indications in autoimmune and inflammatory disorders, including hematologic, neurologic, dermatologic, and other diseases. Basic aspects of IgG concentrates, including methods of production, safety, currently available products, and mechanisms of action, are then discussed. An entire chapter is devoted to the different aspects of immunomodulatory IgG treatment in the bleeding disorder immune thrombocytopenia (ITP). Finally, the transition from polyclonal to monoclonal antibody (mAb) treatment is addressed in detail, covering mAb development, methods, mechanisms of action, adverse effects, and more. Particular attention is paid to the example of anti-CD20 (B-cell) antibody.HematologyImmunologyOncology  Hematologyhttps://scigraph.springernature.com/ontologies/product-market-codes/H3307XImmunologyhttps://scigraph.springernature.com/ontologies/product-market-codes/B14000Oncologyhttps://scigraph.springernature.com/ontologies/product-market-codes/H33160Hematology.Immunology.Oncology  .Hematology.Immunology.Oncology.616.15Imbach Pauledthttp://id.loc.gov/vocabulary/relators/edtBOOK9910300278803321Antibody Therapy1742590UNINA