Humayun Kabir
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View article: Adverse Events Following Short-Course Systemic Corticosteroids Among Children and Adolescents
Adverse Events Following Short-Course Systemic Corticosteroids Among Children and Adolescents Open
Importance Short courses of systemic corticosteroids are used in the management of a number of acute clinical conditions, including Bell palsy, croup, and pneumonia, but research on associations of corticosteroid use with adverse events (A…
View article: Harms of short-course systemic corticosteroids among children and adolescents: a systematic review and meta-analysis of randomized controlled trials
Harms of short-course systemic corticosteroids among children and adolescents: a systematic review and meta-analysis of randomized controlled trials Open
Introduction Short courses of systemic corticosteroids are used in the clinical management of a number of acute clinical conditions. In this systematic review and meta-analysis of randomized controlled trials we document the harms of the s…
View article: Efficacy of USG Guided Obturator Block to Prevent Obturator Jerk during TURBT Operation
Efficacy of USG Guided Obturator Block to Prevent Obturator Jerk during TURBT Operation Open
Background: The obturator nerve, from lumbar segments L2-L4, innervates thigh adductor muscles. During transurethral procedures, its accidental stimulation can cause "obturator jerks," risking complications like bladder perforation. To pre…
View article: Prevalence Of Breast Cancer And its Association with Local Beliefs of Women For Mammography In Rawalpindi Pakistan
Prevalence Of Breast Cancer And its Association with Local Beliefs of Women For Mammography In Rawalpindi Pakistan Open
Objective: To observe the prevalence of breast cancer and age at which women undergo/report for mammography. The other objective was to find out the relation between breast cancer and beliefs of women. Study design: It was a cross-sectiona…
View article: Covenant violation concern and investors’ pricing of Level 3 fair value adjustments
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments Open
We examine the influence of concerns relating to violation of the borrowing covenant on the investors’ valuation of Level 3 fair value adjustments. We reason that managerial bias in Level 3 fair value estimation is greater for firms approa…
View article: Claude’s Syndrome: A Case Report of Rare Midbrain Syndrome from Bangladesh
Claude’s Syndrome: A Case Report of Rare Midbrain Syndrome from Bangladesh Open
Claude's syndrome is a rare brainstem syndrome with ipsilateral third nerve palsy and contralateral ataxia. Here we present a case of a 60-year-old male with Claude's syndrome due to cerebral infarct. The patient had left-sided pupil spari…
View article: Approximate Shortest Distance and Direction between two Places on the Spherical Earth and the Oblate Spherical Earth
Approximate Shortest Distance and Direction between two Places on the Spherical Earth and the Oblate Spherical Earth Open
Differential geometry is an important aspect of current physics and the study of any planar surface. Quantum mechanics and modern science are developing with the help of differential Geometry in daily life. In this paper, we discuss two ma…
View article: Does OCI Presentation for Equity Financial Assets Matter?
Does OCI Presentation for Equity Financial Assets Matter? Open
One significant change in International Financial Reporting Standard (IFRS) 9 Financial Instruments is how firms’ equity financial assets (EFA) are presented. The default EFA presentation is at fair value through profit or loss (FVTPL); ho…
View article: Firm Life Cycle and the Disclosure of Estimates and Judgments in Goodwill Impairment Tests: Evidence from Australia
Firm Life Cycle and the Disclosure of Estimates and Judgments in Goodwill Impairment Tests: Evidence from Australia Open
The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Al…
View article: Opportunities and challenges of compliance to safe building codes: Bangladesh and Nepal
Opportunities and challenges of compliance to safe building codes: Bangladesh and Nepal Open
This paper discusses the opportunities and challenges of compliance to safe building codes in Bangladesh and Nepal for increased disaster resilience. Recent disasters in both countries highlight that non-compliance to building codes is one…
View article: A Research Note on Bargain Purchase Gains on Acquisition
A Research Note on Bargain Purchase Gains on Acquisition Open
I explore the incidence, amounts, disclosure and potential sources of bargain purchase gains reported by an Australian sample of firms during 2013-15. I find that 7.58% of the acquirers reported bargain purchase gains during this period. T…
View article: How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases
How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases Open
We examine how the International Accounting Standards Board (IASB) used the Conceptual Framework for Financial Reporting (Framework) in developing the new lease accounting standard International Financial Reporting Standard (IFRS) 16 Lease…
View article: Managing public private partnerships (PPPs) through collaborative governance structure: a tale of two infrastructure projects in Victoria, Australia
Managing public private partnerships (PPPs) through collaborative governance structure: a tale of two infrastructure projects in Victoria, Australia Open
In recent decades, the use of Public Private Partnerships (PPPs) for infrastructure development has received significant scholarly attention. Much of this attention originates from recognition of the challenges inherent in this move toward…
View article: The Role of Corporate Governance in Accounting Discretion under IFRS: Goodwill Impairment in Australia
The Role of Corporate Governance in Accounting Discretion under IFRS: Goodwill Impairment in Australia Open
A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in th…
View article: Audit Failure of New Zealand Finance Companies – An Exploratory Investigation
Audit Failure of New Zealand Finance Companies – An Exploratory Investigation Open
Purpose – The setting of private finance companies failing in New Zealand during 2006-12 was characterised by weaker corporate governance and enforcement of securities law. This paper explores audit failure in this setting and examines whe…
View article: The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe Open
This study examines the impact of improvements in institutional oversight specifically for compliance with International Financial Reporting Standards on accrual quality in Europe. The sample comprises 9339 firm‐year observations from a tr…