Value Creation Reporting: Answering the Question ‘Value to Whom’ according to the International Integrated Reporting Framework

The value of reporting cases

W hen I wrote my first case report and it was published in a premiere medical journal (1), I was thrilled. The acceptance meant the world to me. It was a remarkable case with a unique combination of coexisting problems. Most importantly, we thought it was a one-of-a-kind case of cryptococcal infection emerging in a Cushingoid patient who had become adrenally excessive by virtue of an ACTHsecret...

MicroLevel Barriers to Using Fair Value in Financial Reporting of Iranian Banks

Changing the measurement basis from historical to fair value is one of the most important developments in IFRS. The wide dimensions of fair value measurement in the banking industry, requires carefull examination of the obstacles and effects of using this basis before implementation. in addition to the characteristics of the macroeconomic environment, the different banking business framework an...

Intellectual Assets and Value Creation: Implications for Corporate Reporting

The Value of Reporting Decreased or Absent Fetal Movements by Mothers in Predicting the Pregnancy Outcome

Value to Whom? The Patient Voice in the Value Discussion.

BACKGROUND Professional societies and other organizations have recently taken a visible role trying to define treatment value via value frameworks and assessments, providing payer or provider recommendations, and potentially impacting patient access. Patient perspectives routinely differ from those of other stakeholders. Yet, it is not always apparent that patients were engaged in value framewo...