Results 171 to 180 of about 385,673 (291)

Surface-based image reconstruction optimization for high-density functional near-infrared spectroscopy. [PDF]

open access: yesNeurophotonics
Carlton LB   +9 more
europepmc   +1 more source

Thermal Degradation and Thermal Decomposition of Plasticized PVC Including POSS Additives for PVC Compounds: Mechanisms, Impact, and Performance of Standards

open access: yesJournal of Vinyl and Additive Technology, EarlyView.
Additives' structures. ABSTRACT Poly(vinyl chloride) has been a key polymeric material since its commercial production in 1931, demonstrating versatility across numerous industries due to its compatibility with various additives. PVC's inherent properties, flame retardance, durability, and recyclability make it ideal for building and construction ...
Stefano Gardi   +4 more
wiley   +1 more source

A Quantised Push‐Sum Distributed Adaptive Momentum Algorithm for Optimisation Over Directed Networks

open access: yesCAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT In this paper, we investigate a distributed constrained optimisation problem over directed networks. The agents in the networks conduct local computations and communications, endeavouring to collaboratively minimise the aggregation of all locally known convex cost functions subject to a global constraint set.
Qingguo Lü   +6 more
wiley   +1 more source

Accounting Rules and the Labor Market for Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

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