Results 101 to 110 of about 270,007 (401)
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core
ChatGPT for complex text evaluation tasks
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 645-648, April 2025.Abstract ChatGPT and other large language models (LLMs) have been successful at natural and computer language processing tasks with varying degrees of complexity. This brief communication summarizes the lessons learned from a series of investigations into its use for the complex text analysis task of research quality evaluation.
Mike Thelwall
wiley +1 more source
Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core
Cerebral Amyloid and Hypertension are Independently Associated with White Matter Lesions in Elderly. [PDF]
, 2015 In cognitively normal (CN) elderly individuals, white matter hyperintensities (WMH) are commonly viewed as a marker of cerebral small vessel disease (SVD).
Alzheimer’s Disease Neuroimaging Initiative +7 more
core +2 more sources
MANAJEMEN PENDAPATAN DAN PENGECUALIAN PAJAK PENDAPATAN DI MALAYSIA
Jurnal Akuntansi dan Keuangan, 2003 This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones' model (1991).
Daing Nasir Ibrahim +2 more
doaj
What works in internal alternative provision? A salutogenic analysis
British Educational Research Journal, EarlyView.Abstract Schools across England are setting up ‘internal alternative provision’ to meet the social, emotional and mental health needs of increasing numbers of pupils at risk of suspension, exclusion and absence. However, there is little guidance about what good practice looks like.
Emma Simpson
wiley +1 more source
Occupational pension value in the public and private sectors [PDF]
It is well known that in the UK defined benefit pensions are more prevalent in the public sector than in the private sector. Furthermore, we find that the average value of accrual to members of both defined benefit pensions and defined contribution ...
Carl Emmerson +2 more
core
The Key Success and Strategic Role of Accrual Based Accounting Implementation
Journal the Winners, 2015 Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements.
Surepno Surepno
doaj +1 more source
Errors in estimating accruals: The role of accrual measurement
پژوهشهای تجربی حسابداری, 2022 There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as discretionary accruals since they are not controlled ...
Sara Salimi Ghaleh +3 more
openaire +1 more source
The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source