Results 231 to 240 of about 3,234,615 (293)

Magnetic Induction Sensing of Corrosion on Steel Pipes: Feasibility, Instrument Design and First Test Results. [PDF]

open access: yesSensors (Basel)
Schifano V   +6 more
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Environmental Noise Dataset for Sound Event Classification and Detection. [PDF]

open access: yesSci Data
Fredianelli L   +5 more
europepmc   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Pioneering oil and nitrogen interfacial tension using evolutionarily optimized gradient boosting machine. [PDF]

open access: yesSci Rep
Abushuhel M   +8 more
europepmc   +1 more source

New Results From the Pre‐Pottery Neolithic Site of Al Uyaynah, Tabuk, in Northwestern Saudi Arabia

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Al Uyaynah is a low sandstone mound on an alluvial plain, long known for its extensive surface remains of stone‐built circular and rectangular structures. Following test excavations in 2012, more detailed excavation was undertaken in 2016 within one of the largest rectangular stone structures.
Khalid Alasmari   +6 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong   +3 more
wiley   +1 more source

Longitudinal Doppler assessment and perinatal outcomes in early‐set intrauterine growth restriction fetuses

open access: yesActa Obstetricia et Gynecologica Scandinavica, EarlyView.
In early‐onset fetal growth restriction requiring delivery before 30 weeks, shorter intervals to abnormal ductus venosus and umbilical artery Doppler findings are associated with severe morbidity and mortality, highlighting the prognostic value of longitudinal Doppler assessment.
Edurne Mazarico   +10 more
wiley   +1 more source

Home - About - Disclaimer - Privacy