Results 51 to 60 of about 1,384 (255)
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
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source
Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [PDF]
مجله دانش حسابداری, 2014 Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which
doaj +1 more source
The impact of managerial overconfidence on accounting conservatism: Empirical study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2019 This study aims at investigating the effect of managerial overconfidence on accounting conservatism. Based on a convenient sample of 125 companies drawn from Egyptian listed companies’ qualified population for a period from 2012 to 2017 to constitute 750
محمد السعيد أبوالعز +2 more
doaj +1 more source
LLM‐Integrated Human–Robot Interaction System for Microrobots
Advanced Robotics Research, EarlyView.This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley +1 more source
The relationship between financial statement comparability and accounting conditional and unconditional conservatism [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach –
Mahdi Salehi +2 more
doaj +1 more source
Conditional Conservatism and Debt versus Equity Financing
Contemporary Accounting Research, 2016 AbstractExtant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders.
GOH, Beng Wee +3 more
openaire +4 more sources
Mutual Adaptation and Influence: Review of Latent Dynamics Models in Human–Robot Interaction
Advanced Robotics Research, EarlyView.Robots are becoming better teammates by learning hidden patterns in how people act. This review covers how state‐of‐the‐art approaches leverage these patterns to help robots not only react but also anticipate and guide cooperation. Here, we synthesize a unifying framework for these approaches, classify and review existing works, and highlight key ...
Mason O. Smith +4 more
wiley +1 more source
Audit Financiar, 2017 The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange.
Samin KOHANSAL +2 more
doaj +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