Results 51 to 60 of about 56,100 (193)
Generative AI in Financial Reporting
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR +2 more
wiley +1 more source
A differential attack on the CIKS-1 block cipher [PDF]
A. and N. Moldovyan (see J. Cryptology, vol.15, p.61-72, 2002) introduced a cipher, called CIKS-1, with security based mainly on data-dependent permutations (DDPs). The goal of the cipher was to exploit the speed and simplicity of DDPs to create a fast hardware-oriented block cipher.
B.J. Kidney, H.M. Heys, T.S. Norvell
openaire +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Therapeutic potential of natural products in cancer immunotherapy: Advances and challenges
This review systematically outlines the mechanisms underlying tumour immunotherapy resistance and elucidates the role of natural products in enhancing therapeutic efficacy as immunomodulatory adjuvants. Abstract Immunotherapy has emerged as a clinically pivotal approach in cancer treatment, but its application remains limited to a small subset of ...
Rao Hu +6 more
wiley +1 more source
Objective. Multidrug-resistant tuberculosis (MDR-TB) causes persistent infection and challenges tuberculosis control worldwide. T cell-mediated immunity plays a critical role in controlling Mycobacterium tuberculosis (Mtb) infection, and therefore ...
Peijun Tang +17 more
doaj +1 more source
Cytokine-induced killer (CIK) cells, with dual traits resembling natural killer (NK) and T cells, have shown a promising clinical efficacy against cancer in clinical application leading to licensing of CIK cells in many countries.
Rohulla Vaseq +7 more
doaj +1 more source
Keeping Up With the Joneses: Spillover Effect of M&A Activity to Compensation
ABSTRACT We identify a spillover effect from Mergers and Acquisitions (M&A) activity to CEO compensation. Previous research shows that post‐merger, acquiring CEOs receive higher pay with reduced sensitivity to negative performance. We demonstrate that CEOs who don't engage in M&A, but have compensation peers who do, also experience increased pay and ...
Patty Bick, Ryan Flugum
wiley +1 more source
Regulatory T cells (Tregs) are potent immunosuppressive cells and essential for inducing immune tolerance. Recent studies have reported that Tregs and Tregs related cytokines can inhibit the antitumor activity of cytokine-induced killer (CIK) cells, but ...
Ying Pan +7 more
doaj +1 more source
The most common malignant central nervous system tumor is glioblastoma multiforme (GBM). Cytokine-induced killer (CIK) cell therapy is a promising type of adoptive cell immunotherapy for various cancers.
Myung-Hoon Han +6 more
doaj +1 more source
Illuminating OTC markets: The impact of public disclosures on trading dynamics
Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley +1 more source

