Results 71 to 80 of about 285,326 (303)
DIFFERENTIAL CHANGES IN THE VALUE-RELEVANCE OF EARNINGS AND BOOK VALUES OVER TIME: FINANCIAL VERSUS OTHER INDUSTRIES [PDF]
We investigate the change in the value-relevance of earnings and book value information in the financial industry compared to other industries from 1970 to 2005.
Sharad Asthana, Lucy Huajing Chen
core
NET ASSETS: BOOK VALUE AND ESTIMATED VALUE
Modern Technologies and Scientific and Technological Progress, 2023 The advantages of the estimated value of net assets are substantiated, the factors affecting their value and possible options for increasing their value are ...
openaire +1 more source
EMG‐Driven Telemetry and Inference System for Fish: Pose Reconstruction and Flow Sensing
Advanced Intelligent Systems, EarlyView.This work introduces an electromyography (EMG)‐driven telemetry framework that reconstructs body pose and infers hydrodynamic conditions in freely swimming fish. A custom 16‐channel archival system records intramuscular EMG, enabling deep‐learning models to decode joint kinematics, classify flow regimes, and reveal channel‐efficient sensing strategies.
Rahdar Hussain Afridi +7 more
wiley +1 more source
The Contemporary Role of EPS and Book value in Stock Price Evaluation [PDF]
مطالعات تجربی حسابداری مالی, 2006 Earning as an important item of financial statement is considered by many researchers. Many researches in different aspect of earning show the extreme important of it. Here, we attempt to consider earning persistence as a basic and effective factor in
Mohsen Khoshtinat, Mehdi Rezaei
doaj
The relationship between market value and book value for five selected Japanese firms
, 2005 Studies of the value relevance of accounting number in capital market research are consistent with the simple view that, in equilibrium, book values are equal to or have some long-term relationship with market values, and that market returns are related ...
Omura, Teruyo
core
Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
A more realistic valuation: APV and WACC with constant book leverage ratio [PDF]
We value a company that targets its capital structure in book-value terms. This capital structure definition provides us with a valuation that lies between those of Modigliani-Miller (fixed debt) and Miles-Ezzell (fixed market-value leverage ratio).
Fernandez, Pablo
core
An earnings-based valuation model in the presence of sustained competitive advantage [PDF]
, 1996 In this paper, the process which generates a company s economic value and its accounting numbers is represented in terms of the company s investment in, and utilisation of, competitive advantage.
O'Hanlon, J F
core
AI &Innovation, EarlyView.ABSTRACT Open‐source artificial intelligence is widely promoted as a democratising pathway to digital sovereignty for African states, offering access to frontier architectures without prohibitive capital investment. This paper investigates whether open‐source AI represents a credible route to autonomy or generates a new form of structural dependency ...
Ololade A. Shonubi
wiley +1 more source
Artificial Intelligence Challenges for Knowledge Innovation Cycles
AI &Innovation, EarlyView.ABSTRACT This article focuses on knowledge innovation and its contemporary reshaping, with particular attention to the growing role of AI in this process. This article first examines the general structure and phases of knowledge innovation cycles, aiming to identify AI's role within them.
Aharon Kellerman
wiley +1 more source