Results 71 to 80 of about 1,923 (289)

Empirical Discourse on Accounting Conservatism and Financial Performance of Multinational Companies in Nigeria

Accounting and Management Research
This study aims at finding out how accounting conservatism influences the financial performance of multinational companies (MNCs) in Nigeria. In particular, it investigates the impact of unconditional and conditional conservatism on the return on equity (
Akan David Chucks, Temile Suny Oteteya
doaj   +1 more source

Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

Revista Contabilidade & Finanças, 2012
The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce
José Elias Feres de Almeida, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque   +3 more
doaj   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]

پژوهش‌های تجربی حسابداری, 2017
This study is aimed to investigate the effect of corporate governance mechanisms on conditional conservatism of firms listed in Tehran Stock Exchange. Data are collected from 125 firms in the period from 2009 to 2013.
مهدی پرویزی, babak jamshid, mohamad derakhshani   +2 more
doaj   +1 more source

Can Machine Learning Reduce Unnecessary Surgeries? A Retrospective Analysis Using Threshold Optimization to Prevent Negative Appendectomies in Adults

Annals of Gastroenterological Surgery, EarlyView.
Threshold‐optimized machine learning models using routine clinical and laboratory data in 623 adults undergoing appendectomy. Logistic regression (AUC = 0.765) and random forest (AUC = 0.785) were the best‐performing models for appendicitis detection and complicated appendicitis prediction, respectively.
Ivan Males, Marko Kumric, Zvonimir Boban, Josip Vrdoljak, Dario Pecenkovic, Matej Ivanda, Marko Grahovac, Zenon Pogorelic, Josko Bozic   +8 more
wiley   +1 more source

Consistent estimation of conditional conservatism [PDF]

In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez, Manuel Núñez-Nickel   +1 more
core  

The Challenge of Handling Structured Missingness in Integrated Data Sources

Advanced Intelligent Discovery, EarlyView.
As data integration becomes ever more prevalent, a new research question that emerges is how to handle missing values that will inevitably arise in these large‐scale integrated databases? This missingness can be described as structured missingness, encompassing scenarios involving multivariate missingness mechanisms and deterministic, nonrandom ...
James Jackson, Marius Hofert, Eleni‐Rosalina Andrinopoulou, Niels Hagenbuch, Sarah McGough, Chris Harbron, Robin Mitra   +6 more
wiley   +1 more source

CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN

I-Finance, 1970
This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through ...
Dinnul Alfian Akbar
doaj   +1 more source

The economic determinants of conditional conservatism. [PDF]

We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
core  

Adversarial Erasing Enhanced Multiple Instance Learning (siMILe): Discriminative Identification of Oligomeric Protein Structures in Single Molecule Localization Microscopy

Advanced Intelligent Systems, EarlyView.
Hallgrimson et al. introduce a machine learning algorithm, siMILe, that takes features of single‐molecule localization microscopy localization clusters (e.g., size and sphericity) and finds the clusters that are associated with certain cell conditions (such as differential protein expression or drug treatment).
Christian Hallgrimson, Y. Lydia Li, Claire A. Shou, Ben Cardoen, John Lim, Timothy H. Wong, Ismail M. Khater, Ivan Robert Nabi, Ghassan Hamarneh   +8 more
wiley   +1 more source