Results 41 to 50 of about 1,842,086 (280)
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
The effect of corporate governance on earnings management moderated by political connection
Journal of Accounting and Investment, 2023 Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance ...
Rini Adriani Auliana +2 more
doaj +1 more source
Advanced Engineering Materials, EarlyView.The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling +15 more
wiley +1 more source
Audit Committee Characteristics and Carbon Emission Disclosure
E3S Web of Conferences, 2018 Business activities have contributed to the increasing level of carbon emissions, which can endanger the environment. Such phenomena have pushed companies to disclose a variety of carbon emission information to show their responsibilities.
Chariri Anis +2 more
doaj +1 more source
Closing the Empirical Loop: Autonomous AI Agents Conduct End‐to‐end Research With Human Participants
Advanced Science, EarlyView.A multi‐agent AI system autonomously executes the complete scientific workflow, from hypothesis to manuscript, across three psychological studies involving 288 participants. The system designs experiments, collects real world data, develops analysis pipelines, and writes manuscripts with theoretical rigor comparable to experienced researchers.
Gabrielle Wehr +6 more
wiley +1 more source
A Large Scale Multi‐Modal Workflow for Battery Characterization: From Concept to Implementation
Advanced Energy Materials, EarlyView.Isolated characterization techniques produce independent datasets and single‐property insights. However, progressively more holistic interpretations of battery‐material behavior is needed in the future. Here we demonstrate a coordinated multimodal workflow enabling the correlation of heterogeneous datasets and the construction of multidimensional ...
François Cadiou +34 more
wiley +1 more source
The impact of financial expertise of Audit committee on the Companies Information Environment [PDF]
مجله دانش حسابداری, 2017 The present study is about an investigation of the impact of financial expertise of audit committee on the information environment of the companies.
Hossein Fakhari (Ph.D) +1 more
doaj +1 more source
Akuntansi dan Teknologi Informasi, 2021 Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices ...
Flaviana Agustiani Yuniargo +1 more
doaj +1 more source
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
The effect of the role of audit committee financial expert on the managerial short-termism [PDF]
مطالعات تجربی حسابداری مالی, 2017 Audit Committee is a key element of corporate governance. Understanding and knowledge of experienced members of the Audit Committee increase the Company's financial reporting and auditing.
یداله تاری وردی +1 more
doaj +1 more source