Results 121 to 130 of about 10,428 (309)
Earnings management and loss reversal
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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Anatomical Sciences Education, EarlyView.Abstract Body procurement at The University of Sydney has a long history. Anatomy legislation (1881 Anatomy Act) modeled on the British Anatomy Act 1832 legalized procurement of unclaimed bodies from public institutions for anatomical dissection at licensed Schools of Anatomy, effectively conferring the University of Sydney an exclusive license until ...
Rebekah A. Jenkin, Kevin A. Keay
wiley +1 more source
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
The hare and the tortoise: Open access publications' immediate impact and lasting advantage
Journal of the Association for Information Science and Technology, EarlyView.Abstract Open Access has changed how research is published and discovered. Studies generally report that OA articles are cited and mentioned more often than non‐OA, describing an open access advantage (OAA). The mechanisms causing the OAA are under‐investigated: this research analyzes citation and altmetrics post‐publication, reporting on the ...
Michael Taylor
wiley +1 more source
Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information [PDF]
, 2010 This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001.
Papa, Vincent
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Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study investigates the relationship between artificial intelligence (AI) development and biofuel production using a balanced panel dataset of 12 European Union (EU) countries over the 2008–2024 period. Employing feasible generalized least squares (FGLS) estimation with distributed lag specifications, the analysis controls for Renewable ...
Tufan Sarıtaş +3 more
wiley +1 more source
Accruals and Aggregate Stock Market Returns
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hou, Kewei +2 more
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DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
Jurnal Akuntansi dan Keuangan, 2006 This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj
British Journal of Clinical Pharmacology, EarlyView.Abstract Introduction Active surveillance of adverse events using healthcare data is emerging as complementary to the monitoring of spontaneous reports and stand‐alone pharmacoepidemiologic studies. The risk of urinary tract infections (UTIs) was listed as a special warning for sodium‐glucose cotransporter‐2 inhibitors (SGLT2is) when marketed in Europe
Haoxin Le +5 more
wiley +1 more source