Results 41 to 50 of about 1,220,737 (270)
Unsupervised Machine Learning-Based Financial Anomalies, ESG, and Accounting Conservatism
International Journal of Financial StudiesThis study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models.
Prawat Benyasrisawat +1 more
doaj +1 more source
مجلة البحوث في العلوم المالية و المحاسبة, 2021 This study aims at findings of the relationship between accounting conservatism and financial statements quality. To achieve study goals we run an empirical study for a sample of External Auditor’s and Accountant Experts in Sidi Bel Abbes province ...
Ahlem Aksa, Zouaouia Hallam
doaj
Internal Controls and Conditional Conservatism [PDF]
, 2011 : This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition.
LI, Dan +3 more
core +1 more source
Advanced Robotics Research, EarlyView.DRIVE‐SAFE evaluates learning‐based, black‐box autonomous driving policies against evolving temporal safety requirements using Signal Temporal Logic robustness metrics. It aggregates distributional robustness measures with domain‐informed weights to guide iterative retraining.
Kristy Sakano +3 more
wiley +1 more source
Debt Contracting and Conditional Accounting Conservatism
International Journal of Accounting Research, 2017 This study examines the effects of debt on accounting conservatism in the conglomerate sector. The author proxy debt in the form of total debt (long term plus short term). Conditional accounting conservatism was measured using asymmetric accrual to cash flow conservatism model. Data for the study were obtained from the Nigerian Stock Exchange Fact Book
openaire +1 more source
Advanced Science, EarlyView.A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai +3 more
wiley +1 more source
The Study of Accruals and Conservatism Effect on Investment Efficiency [PDF]
پژوهشهای تجربی حسابداری, 2013 ،This paper by using adjusted model of biddle et al (2009), conditional relationship between conservatism and accrual quality on investment efficiency has been tested in Tehran stock exchange (TSE) during 2006-2009.
Hossien Fakhari, Shadi Rasooli
doaj +1 more source
Advanced Science, EarlyView.MolDBG is a site‐aware, sequence‐only framework that unifies drug‐target affinity prediction, binding‐site identification, and affinity‐conditioned molecular generation for structured proteins. Guided by multi‐task binding‐site supervision, it aligns interaction‐critical residues before learning drug‐target representations and simultaneously infers ...
Gang Luo +6 more
wiley +1 more source
Three Essays on Conditional Accounting Conservatism [PDF]
, 2021 This thesis consists of three essays on issues related to conditional accounting conservatism. In the first essay, we explore how options trading influences the demand for conditional accounting conservatism.
Delshadi, Mahmoud
core +1 more source
The impact of conditional conservatism on creative accounting: A suggested framework
Risk Governance and Control: Financial Markets and Institutions, 2019 This paper provides a framework of how conditional conservatism contributes to the reduction of creative accounting which in turn affects auditor fees, litigation risk, auditor independence and improved auditing quality. All these factors are reflected in the degree of stakeholders’ confidence in financial reports.
Hamed Amira, Bin Qoud Nuha
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