Results 81 to 90 of about 49,170 (237)
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 1, March 2026.ABSTRACT Genetic programming (GP) is used to obtain multiperiod bankruptcy prediction models, as well as to perform a prior feature selection process for these models. Given the controversy in the field of bankruptcy prediction about the need to include (or not) variables from the economic environment as input information for the prediction models, an ...
Ángel Beade +2 more
wiley +1 more source
Blame and Cost: Understanding Responsibility Attribution and Financial Risk in AI Usage
Journal of Contingencies and Crisis Management, Volume 34, Issue 1, March 2026.ABSTRACT This study examines public perceptions of responsibility and potential damage associated with AI usage across various scenarios, and estimates the financial impact on firms. The survey‐based analyses of AI failures evaluating hypothetical risk scenarios and their economic consequences reveal that sociodemographic determinants shape the ...
Dorian Fildor +2 more
wiley +1 more source
Iowa Lottery Authority, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2006 [PDF]
, 2007 State Audit ...
core
Journal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON +4 more
wiley +1 more source
Working capital management and performance of small medium scale enterprises (SMEs) in Kwara state of Nigeria [PDF]
New Applied Studies in Management, Economics & AccountingThis study evaluated the impact of working capital management on the performance of small and medium scale enterprises (SMEs) in Kwara State of Nigeria.
Oluwagbenga Seyingbo, Kayode Kolawole
doaj +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Memorial Union Revenue Bond Funds, Iowa State University of Science and Technology, Independent Auditor's Report, Basic Financial Statements and Supplementary Information, June 30, 2006 [PDF]
, 2006 State University Audit ...
core
Journal of Product Innovation Management, Volume 43, Issue 2, Page 341-358, March 2026.ABSTRACT Academic Summary This article examines how interactions among technological, marketing, and operational capabilities influence radical technological innovation (RTI). While existing research underscores the individual influence of these capabilities, there are theoretical tensions regarding how their interactions shape RTI.
Sebastian Kruse +3 more
wiley +1 more source
Formation of management information to reduce the risks of bankruptcy of agricultural organizations
Хабаршысы. Экономика сериясы, 2019 The authors systematized the theoretical concepts of identifying bankruptcy risks, proposed to iden-tify the risks of bankruptcy by assessing the crisis of internal processes.
Taranova I.V., Shavrina J.O.
doaj +1 more source
Labor Productivity, Return Predictability, and Operating Profitability
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 411-434, February 2026.ABSTRACT Labor productivity plays a crucial role in fundamental analysis, yet its impact on stock market valuation remains relatively unexplored. We show that labor productivity contains value‐relevant information incremental to equity book value and abnormal earnings.
Weimin Liu +3 more
wiley +1 more source