Results 261 to 270 of about 408,199 (314)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Functional motifs in food webs and networks. [PDF]

Proc Natl Acad Sci U S A
Habermann M, Fahimipour AK, Yeakel JD, Gross T.   +3 more
europepmc   +1 more source

A Consistent Heteroskedasticity‐Robust LM‐Type Specification Test for Semiparametric Models

Journal of Applied Econometrics, EarlyView.
ABSTRACT This article develops a heteroskedasticity‐robust Lagrange Multiplier‐type specification test for semiparametric regression models. The test is able to detect a wide class of deviations from the null hypothesis. The test statistic is based on the estimates from the restricted semiparametric model, can be computed in a regression‐based way, and
Ivan Korolev
wiley   +1 more source

A multi-epitope vaccine incorporating adhesin-derived antigens protects against <i>Mycobacterium tuberculosis</i> infection and dissemination. [PDF]

Front Immunol
Yang H, Lei X, Chai S, Zhang S, Su G, Du L.   +5 more
europepmc   +1 more source

EIGENVALUE PROBLEM OF MDOF NON-PROPORTIONAL COMPLEX DAMPING SYSTEM AND TRANSFER FUNCTION BY MODE SUPERPOSITION [Translated Paper]

Yuzuru YASUI, Toshiro Maeda, Michio IGUCHI   +2 more
openalex   +2 more sources

Navigating AI Convergence in Human–Artificial Intelligence Teams: A Signaling Theory Approach

Journal of Organizational Behavior, EarlyView.
ABSTRACT Teams that combine human intelligence with artificial intelligence (AI) have become indispensable for solving complex tasks in various decision‐making contexts in modern organizations. However, the factors that contribute to AI convergence, where human team members align their decisions with those of their AI counterparts, still remain unclear.
Andria Smith, Hunter Phoenix van Wagoner, Ksenia Keplinger, Can Celebi   +3 more
wiley   +1 more source

Topologically Protected Negative Entanglement. [PDF]

Adv Sci (Weinh)
Xue WT, Lee CH.
europepmc   +1 more source

As Seen on Social Media: The Daily Effects of Social Media Content on Employee Emotions and Behaviors

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees regularly use social media during work hours and thus are exposed to a wide variety of vibrant, fluid social information that they would likely not have access to through other channels. We contribute to the literature by suggesting that the social information available on social media is infused with meaning that can affect ...
Rebecca L. Greenbaum, Marcus M. Butts, Mary B. Mawritz, Matthew J. Quade, Hoda Vaziri   +4 more
wiley   +1 more source

Dynamic Analysis and Reservoir Computing Application of a Nonlinear Microring Resonator. [PDF]

ACS Photonics
Gretter S, Mancinelli M, Pavesi L.
europepmc   +1 more source

Unlocking Privacy in Healthcare: The Impact of Explanations on Privacy Concerns and Self‐Disclosure to Conversational Technologies

Journal of Operations Management, EarlyView.
ABSTRACT While artificial intelligence (AI)‐based conversational technologies offer exciting prospects in healthcare, the lack of transparency and elevated privacy concerns in using such technologies remain a challenge and make much‐needed information difficult to obtain while administering patient care.
Hashai Papneja, Sarv Devaraj
wiley   +1 more source