Results 241 to 250 of about 191,564 (306)

Listen Closely: Measuring Vocal Tone in Corporate Disclosures

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We examine the usefulness of machine learning approaches for measuring vocal tone in corporate disclosures. We document a substantial mismatch between the widely adopted actor‐based training data underlying these approaches and speech in corporate disclosures.
Jonas Ewertz   +3 more
wiley   +1 more source

Wearable Devices Methodology: Opportunities and Challenges in Human Resource Management

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT This article establishes the foundations and explains the opportunities and challenges of integrating wearable devices methodology into Human Resource Management (HRM) research and practice. Wearables have recently emerged as ubiquitous tools that can unobtrusively collect real‐time, objective, continuous data on various aspects of employees ...
Sebastiano Massaro   +2 more
wiley   +1 more source

An Explanation of Path Analysis and Recommendations for Best Practice

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley   +1 more source

Navigating uncertainty in life cycle assessment‐based approaches to biodiversity footprinting

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The use of life cycle assessment (LCA) methods is rapidly expanding as a means of estimating the biodiversity impacts of organisations across complex value chains. However, these methods have limitations and substantial uncertainties, which are rarely communicated in the results of LCAs.
Talitha Bromwich   +15 more
wiley   +1 more source

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

open access: yesAbacus, EarlyView.
The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley   +1 more source

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