Results 91 to 100 of about 6,700,738 (247)

ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research

Advanced Intelligent Systems, EarlyView.
This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu, Markus Breunig, Arpad Varga, Bianka Bosch, Jessica Lindenmayer, Anjan T. Kanakappady, Kevin Achberger, Natalia Pashkovskaia, Alexander Kleger, Stefan Liebau, Stefanie Klingenstein, Moritz Klingenstein   +11 more
wiley   +1 more source

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard, Ampenberger, Markus, Kaserer, Christoph   +2 more
core  

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Arguments for introducing accrual based accounting in the public sector [PDF]

From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Petre, Mihaela Cosmina, Bunea-Bontaş, Cristina Aurora   +1 more
core  

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment [PDF]

It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards.
Adamek, Carmen, Kaserer, Christoph
core  

Spinal Involvement in Charge Syndrome: Implications for Management

American Journal of Medical Genetics Part A, EarlyView.
ABSTRACT CHARGE syndrome (OMIM #214800) is an autosomal dominant disorder caused by mutations in the CHD7 gene in most cases. Although originally defined by the CHARGE acronym (coloboma, heart defects, choanal atresia, growth restriction, genital hypoplasia, and ear anomalies), the recognized phenotype has expanded considerably to include highly ...
Adriana Gomes, Álvaro Martín‐Rodríguez, Miguel del Campo Casanelles, Marilyn C. Jones, Daniela Carvalho, Lynne M. Bird   +5 more
wiley   +1 more source

Accrual Quality and Stock Price Informativeness: Evidence from India. [PDF]

, 2014
This study examines the relationship between accrual quality and stock price informativeness. Study used secondary data collected from prowess database similar to prior studies Ansari &Khan 2012 and Dhole, et al. 2012.
Lyimo, Gregory D
core   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Revenue Accrual Quality as an Indicator of Financial Statement Fraud [PDF]

, 2017
This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals.
Jackson, Meredith Potts
core   +1 more source