Results 41 to 50 of about 1,384 (255)
Relation between Disclosures Quality and Conditional and Unconditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2013 This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality ...
Nezamadin Rahimian +1 more
doaj +1 more source
Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [PDF]
مجله دانش حسابداری, 2014 In this study, the relationship between factors including debt ratio, size and capital cost of firm with conditional and unconditional conservatism in the Tehran Stock Exchange is investigated.
Majid shahbazi, Bita Mashayekhi
doaj +1 more source
Internal Controls and Conditional Conservatism
The Accounting Review, 2011 ABSTRACT: This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition. Using a sample of firms that disclose material weaknesses (MWs) in internal controls under the Sarbanes-Oxley Act (SOX), we find a positive relation between internal control quality and ...
GOH, Beng Wee, LI, Dan
openaire +3 more sources
The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2015 The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance.
kazem ebrahimi, mansor ahmadi moghadam
doaj +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Introduction/Objective Acute intracranial stenting during endovascular thrombectomy (EVT) for ischemic stroke requires intraprocedural antiplatelet therapy (APT) to maintain patency. However, the hemorrhagic risk of combining APT with intravenous thrombolysis (IVT) remains uncertain.
Aaron Rodriguez‐Calienes +75 more
wiley +1 more source
Impacts of Conditional Conservatism on Labor Investment Efficiency [PDF]
مجله دانش حسابداری, 2019 Objective: Timely detection of losses versus gains (known as conditional conservatism) may make investment decisions of management efficiently by reducing the information asymmetry between management and investors and providing early signals about the ...
Sasan Mehrani (Ph.D), Fateme Samie
doaj +1 more source
Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif +17 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari +5 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.This article explores the transformative potential of symbolic artificial intelligence (AI) in the field of materials science, particularly in leveraging experimental data. The article presents several symbolic AI models and discusses their applications in materials science.
Ahmed Amrani +7 more
wiley +1 more source