Bibliografías temáticas / Impairment of asset

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Literatura académica sobre el tema "Impairment of asset"

Autor: Grafiati

Publicado: 11 de marzo de 2023

Última modificación: 25 de julio de 2025

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Artículos de revistas sobre el tema "Impairment of asset"

Penner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.

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In this paper, we investigate asset impairment standards particularly as they relate to differences between United States generally accepted accounting principles (US GAAP) and international financial reporting standards (IFRS) for the impairment of long-lived assets in the shipping industry and the corresponding impact on financial statement analysis ratios. Our study provides evidence that return on assets and asset turnover ratios diverge significantly as a result of the difference between US GAAP and IFRS on asset impairments within the shipping industry. Reporting differences between US G

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Yusupov, Asror Makhmanazar ugli. "ASSET IMPAIRMENT IN JOINT VENTURES." Journal of Contemporary World Studies 3, no. 4 (2025): 37–40. https://doi.org/10.5281/zenodo.15390898.

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This article examines the concept of asset impairment within joint ventures (JVs), a common business arrangement where two or more parties collaborate in managing and operating a business entity. Asset impairment is a significant concern for financial reporting and can severely impact the financial statements of a joint venture. The paper explores the recognition, measurement, and reporting of impaired assets, offering insights into the challenges and complexities involved. Additionally, the article outlines the key methods for determining impairment, the financial consequences for joint ventu

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Li, Yin Xiang. "The Construction Process and Effectiveness of the Asset Impairment Standard System in China." Advanced Materials Research 452-453 (January 2012): 374–78. http://dx.doi.org/10.4028/www.scientific.net/amr.452-453.374.

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During the past decade, criterion system of impairment of Assets has experienced a process from scratch and scattered to highly-developed in China. So far, “Accounting Standards for Enterprises No. eighth -- Asset Impairment ” has been implemented for nearly five years, and listed companies had compiled interim and annual reports during the 2007-2011 period which experienced a good condition overall. It is a significant breakthrough in the processing of accounting standards and accounting system, which constructs and consummates the system of asset impairment standard, require enterprises to r

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Gonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT." Transbaikal state university journal 27, no. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.

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The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and

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Rennekamp, Kristina, Kathy K. Rupar, and Nicholas Seybert. "Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment." Accounting Review 90, no. 2 (2014): 739–59. http://dx.doi.org/10.2308/accr-50879.

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ABSTRACT This paper examines how the reversibility of the accounting effect of asset impairments affects managers' investment decisions. We conduct two experiments in which participants act as CEO of a multi-division electronics company that suffers a large asset impairment at one of the divisions. Drawing on prior psychology research involving cognitive dissonance and decision reversibility, we predict and find that managers who are responsible for the decision to record the asset impairment invest more in the impaired division when the accounting effect of the impairment is reversible than w

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ЛЫЧАГИНА Л.Л., ЛЫЧАГИНА Л. Л., and ПОДОПРИГОРА Ю. В. ПОДОПРИГОРА Ю.В. "IMPAIRMENT OF ASSETS IN ACCOUNTING OF ORGANIZATIONS." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 1137–40. http://dx.doi.org/10.34925/eip.2024.165.4.228.

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В связи с вступлением в силу ФСБУ 5/2019 «Запасы» и ФСБУ6/2020 «Основные средства» тестирование активов на обесценение является необходимой процедурой бухгалтерской работы. В статье представлены и охарактеризованы основные этапы процедуры проверки актива на обесценение. Первый этап связан с выявлением признаков или факторов, которые необходимо взять на вооружение специалистам для получения информации, свидетельствующей об уценке используемого актива. Второй этап предполагает расчет и сравнительную оценку таких показателей, как справедливая стоимость, балансовая стоимость, ценность использовани

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Morales, Emmanuel Garcia, and Nicholas Reed. "Early Retirement and Sensory Impairments: The Modifying Effect of Total Assets." Innovation in Aging 5, Supplement_1 (2021): 441. http://dx.doi.org/10.1093/geroni/igab046.1712.

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Abstract Sensory impairments are common among older adults. Little is known on the association between sensory impairments, which impact labor productivity, and the effect modification of wealth. We used the 2006-2018 rounds of the Health and Retirement Study. Hearing (HI) and vision (VI) impairments (self-report) at baseline, and working status throughout the study period was observed. Logistic regression models, adjusted for demographic, socioeconomic, and health characteristics, were used to characterize the association of sensory impairment and early retirement (i.e., before age 65). Secon

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Tkachuk, Natalia Viktorovna. "IMPAIRMENT OF ASSETS." Scientific Review: Theory and Practice 13, no. 4 (2023): 569–78. http://dx.doi.org/10.35679/2226-0226-2023-13-4-569-578.

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The subject of the study is the specifics of the asset impairment procedure. The methodological basis of the research is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The analysis of the Conceptual foundations of international standards, international standards themselves, domestic federal standards and special literature on the subject of the study is carried out. The features of the regulatory regulation of the asset impairment procedure are highlighted. The conclusion is made about the terminological disorder in the names of valuations of

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Georges, Maxeem. "Changes to the growth and discount rates and asset impairment." Accounting Research Journal 33, no. 4/5 (2020): 577–92. http://dx.doi.org/10.1108/arj-09-2019-0175.

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Purpose With timeliness and measurement of asset impairments as well as management opportunistic behaviour being topical, since the issuance of Australian Accounting Standards Board (AASB) 136, this study aims to examine whether assumptions about growth and discount rates made about asset recoverable amounts determine asset impairments. Design/methodology/approach This study uses a sample of 450 firm-year observations representing 133 Australian listed firms from 2015 to 2018. An estimation model is used where asset impairments is the dependent variable, growth and discount rates are the varia

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Khairi, Fachri Randa, Edyanus Herman Halim, and Andewi Rokhmawati. "The effect of capital adequacy ratio, loan-to-deposit ratio, non-performing loan, and operational efficiency on the rate of return on assets with allowance for impairment losses as moderating variable in conventional banks listed on the Indonesian stock." International Journal of Economic, Business & Applications 9, no. 1 (2024): 1–16. http://dx.doi.org/10.31258/ijeba.91.

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This study is quantitative research focusing on the effect of specific financial ratios, namely the capital adequacy ratio, loan-to-deposit ratio, non-performing loan, and operating costs on operating income ratio (BOPO), on the return on asset level with impairment loss reserves as moderating variables. The population in this study were conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A sample of 26 companies was selected using purposive sampling. The data was processed using moderation regression analysis. The results showed that the ca

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Tesis sobre el tema "Impairment of asset"

Hsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.

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Business Administration/Accounting<br>Ph.D.<br>In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US

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Alshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.

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Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This stu

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Malátová, Zuzana. "Přístup k testování účetní hodnoty aktiv dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124939.

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The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current

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Siggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.

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The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in as

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Kanakriyah, Raed Muhammad. "The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.

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Purpose: The main purpose of this study is to investigate from the users' perspective the influence of adopting IAS 36 'impairment of assets' on accounting information in Jordan and to ascertain the extent to which impairment application can affect users’ decisions. In other words, this study aims to elicit perceptions regarding the motivations and techniques of using impairment loss to discover its effect and role in improving the quality (qualitative characteristics) of accounting information and its impact on the financial statements of users, to assist them in the decision-making process;

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Жмайлова, О. Г., та В. О. Ляшенко. "Особливості оцінки зменшення корисності об’єктів основних засобів". Thesis, Nauka i studia, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59338.

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Вивсвітлені теоретико-методологіні підходи щодо визначення зміни корисності основних засобів; оцінки, за якою визначається сума очікуваного відшкодування та визнається сума втрат від зменшення (сума вигод від відновлення) корисності активів

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Andrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.

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Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amou

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Vanin, Miriam <1987&gt. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.

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L’applicazione all’avviamento dell’impairment test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, sia in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 sia in relazione al carattere di novità che investe detta procedura. Attraverso un’indagine empirica sui bilanci 2011 di società quotate italiane, si intende verificare la compliance delle metodologie adottate dalle imprese con le disposizioni dettate dallo IAS 36, nonché la corrispondente disclosure fornita al riguardo. Nella ricerca sono analizzati i vari aspe

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Llerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.

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La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos p

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Martins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>The purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairm

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Libros sobre el tema "Impairment of asset"

International Accounting Standards Committee. Impairment of assets. International Accounting Standards Committee, 1998.

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Board, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.

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Board, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.

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International Accounting Standards Committee. Impairment of assets: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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Michael, Schiff, Sondhi Ashwinpaul C, and National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. National Association of Accountants, 1989.

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Board, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. ASB Publications, 2002.

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Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. IASB, 2004.

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Board, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Financial Accounting Standards Board, 2001.

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Ernst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. Ernst & Young, 1998.

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Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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Capítulos de libros sobre el tema "Impairment of asset"

Banou, Eleni, Ioanna Antoniou-Kritikou, Efthymia Akrivopoulou, et al. "An Onboard Tourist Experience Over the Sunken City of Epidaurus, Greece." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_109.

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AbstractUnderwater cultural heritage constitutes an invaluable asset that needs to be conserved, preserved and enhanced. Innovative technologies can facilitate public access to underwater archaeological sites and make them more accessible, thus enhancing positive effects on tourism and the local economy. Focusing on the case of Greece, the paper aims at presenting how an underwater archaeological site, like the Sunken City of Epidaurus, can be transformed into a new tourist destination both accessible and appealing to a wider audience, including Greeks and foreigners, both younger and senior a

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Schwarzbichler, Martin, Christian Steiner, and Daniel Turnheim. "Impairment of Assets (Fixed Assets and Goodwill)." In Financial Steering. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_8.

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Buschhüter, Michael, and Andreas Striegel. "IAS 36 – Impairment of Assets." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_32.

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Benhayoun, Issam. "Impairments of assets (IAS 36)." In International Financial Reporting Standards in the MENA Region. Routledge, 2024. https://doi.org/10.4324/9781003500186-6.

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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Intangible Assets and Impairment." In Corporate Financial Reporting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_5.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 8—Impairment of Assets." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.

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Kicová, Marianna. "Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector." In Global Versus Local Perspectives on Finance and Accounting. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_28.

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Kryatova, Lyudmila A., Elvira N. Borisova, Aleksandr M. Zarubetsky, Anna A. Gamilovskaya, and Aleksandr V. Hijnyak. "Impairment of Non-financial Non-current Assets Under IFRS in the COVID-19 Pandemic." In Advances in Science, Technology & Innovation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04289-8_53.

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Sytnik, Olga E., Natalia V. Kulish, Sergey A. Tunin, Inna B. Manzhosova, and Victor S. Yakovenko. "Information Support for the Accounting System of Agribusiness Entities Regarding the Impairment of Fixed Assets." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-72556-2_36.

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Orosz, Péter, Ágnes Vadász, Dániel Sándor Veres, et al. "Living with a Brain AVM: A Quality of Life Assessment." In Acta Neurochirurgica Supplement. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63453-7_10.

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AbstractBackground and purpose: Brain arteriovenous malformations (AVM) are uncommon vascular lesions with the risk of hemorrhage, epileptic seizures, neurological deficits, and headache. Comparing the risks of the natural history and that of preventive treatment, a recent study has found observation more beneficial than treatment for unruptured AVMs. This study, however, did not consider the long-term impact of carrying a brain AVM on everyday activities. In this study we analyzed the Quality Of Life (QOL) of patients with untreated AVMs, a measure increasingly used in clinical trials to asse

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Actas de conferencias sobre el tema "Impairment of asset"

Mitić, Vladimir, Tamara Kokić, Miloš Petković, and David Tereladze. "Correlation Between Asset Impairment and Profitability of Serbian Listed Companies." In FINIZ 2019. Singidunum University, 2019. http://dx.doi.org/10.15308/finiz-2019-52-57.

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Andrews, Richard. "Fair Value, Earnings Management and Asset Impairment: The Impact of a Change in the Regulatory Environment." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af21.

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Manoku, Almina. "Climate Change Impact on Financial Reporting – A Theoretical Approach." In 9th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/eraz.2023.435.

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Climate change has a dual effect on the financial dimension of companies: on one hand companies spend more to meet the requirements of climate impact and meeting climate targets and on the other hand the climate regulations have increased the burden of financial regulation and financial reporting. This paper aims to discuss the theoretical approach that has been suggested in the literature to tackle the increased burden of disclosing financial information related to climate change. The paper discusses the main Climate-Related Risks, Opportunities, and Financial Impacts and what the preparer

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Ganiyu, Adeyemi, Matthew Burgess, Aghogho Eyeregba, et al. "Harnessing Value from Mature Offshore Asset: Successes from Recent Acid Stimulation Campaigns in Field X." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217189-ms.

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Abstract Field X is a mature offshore field in the Niger Delta. In 2013, several wells in field X experienced significant production decline and a study conducted by cross-functional team identified fines migration as the primary cause of sandface impairment and acid stimulation was recommended as remediation for the damage. This technical work highlights the strategies and methodology adopted in implementing acid stimulation in field X. The approach to candidate selection involved screening of historical well test data and pressure transient analyses (PTA) database for impaired/at-risk comple

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Miller, N. "TEMPORAL LIGHT MODULATION (“FLICKER”): A SET OF WAVEFORM AND METRIC TARGETS FOR INDUSTRY DISCUSSION." In CIE 2023 Conference. International Commission on Illumination, CIE, 2023. http://dx.doi.org/10.25039/x50.2023.po027.

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Networked lighting controls hold promise for energy savings, asset tracking, simplification of maintenance, and options for setting scenes or moods in architectural and treatment spaces. Tunability of light intensity and colour may support biological health, especially in healthcare and senior living spaces. However, in the US, their complexity too frequently results in systems hard to coordinate in colour, intensity, and timing, and frustrating for staff and users to use. This paper describes a Mild Cognitive Impairment center in Atlanta, with the design, installation, and extensive rework of

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Miller, N. "A CASE STUDY OF TUNABLE WHITE LED LIGHTING WITH NETWORKED LIGHTING CONTROLS." In CIE 2023 Conference. International Commission on Illumination, CIE, 2023. http://dx.doi.org/10.25039/x50.2023.po026.

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Ribeiro a b, Madalena, and Abel Gomes a. "Creating Accessibility to Web Contents for Colorblind People." In Applied Human Factors and Ergonomics Conference. AHFE International, 2019. http://dx.doi.org/10.54941/ahfe100147.

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The color is a very important asset when comes the time of interacting with other people and the ambient world, where the color may turn into the message itself. As known, about 5% of the people all over the world suffer from colorblindness, also formally called color vision deficit (CVD). It is clear that this visual impairment compromises the way those people see and interpret their surroundings and the visual messages they receive continuously. This is particularly relevant not only for those who need to correctly interpret the traffic lights — and recall that color blind because people see

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Fazal, Muhammad Adnan, Syed Hamza Ahmad, Arif Yousuf, Aziz ur Rehman, Sameer Mustafa Noor, and Irfan Nazir. "Engineered Ultra-Low Invasion Loss Control Solution Allows Circulation, Ensuring Cement Placement and Zonal Isolation in Liner Cementing Jobs and Through Coiled Tubing – Case Studies." In SPE 2023 Symposium Compilation. SPE, 2023. http://dx.doi.org/10.2118/217356-ms.

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Abstract The conventional loss cure techniques are largely reactive and include addition of coarse grade particle, fibrous material and other viscous pills that are lost into formation during loss cure attempts. Being highly invasive, these loss cure solutions block pore throats and line producing fractures causing considerable formation damage and loss of net asset value. Moreover, these techniques pose additional challenges while placing thru slim liners and coiled tubing (in rigless applications) due to elevated risk of getting the circulation ports plugged. Moreover, during the era of tech

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Wobbrock, Jacob O. "Session details: Memory Impairments & Motor Impairments." In ASSETS '17: The 19th International ACM SIGACCESS Conference on Computers and Accessibility. ACM, 2017. http://dx.doi.org/10.1145/3257982.

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Squillace, Silvia, Timothy Doyle, Michael Niehoff, Kenneth Jacobson, Susan A. Farr, and Daniela Salvemini. "Targeting A3 Adenosine Receptor (A3AR) Attenuates Paclitaxel-induced Cognitive Impairment." In ASPET 2023 Annual Meeting Abstracts. American Society for Pharmacology and Experimental Therapeutics, 2023. http://dx.doi.org/10.1124/jpet.122.206180.

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