Results 71 to 80 of about 1,268 (255)
CLRe: A Synergistic Dual‐Engine Framework for One‐Step Retrosynthesis Prediction
Advanced Science, EarlyView.CLRe uses a contrastive difficulty score to order pretrained seq2seq fine‐tuning for retrosynthesis. Reaction embeddings define the ranking score, and a cumulative easy‐to‐hard schedule expands from the easiest subset to the full training set while earlier examples remain active.
Tianhao Su +5 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata +4 more
wiley +1 more source
The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]
مطالعات تجربی حسابداری مالی, 2011 One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj
Manager sentiment and conditional conservatism
Journal of Business Finance & AccountingAbstractThis study examines the effect of manager sentiment on conditional conservatism. Manager sentiment refers to widely held beliefs of financial managers about their firms’ future economic prospects that are not justified by available economic fundamentals.
Daniel W. Collins +2 more
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT Market‐based solutions are increasingly tested to address aflatoxin issues in peanuts in developing countries. Although previous studies have found that Haitian grocery store shoppers are willing to pay a 21% premium for peanut butter with levels of aflatoxin that meet international standards, no information is available for the much larger ...
Phendy Jacques +2 more
wiley +1 more source
Conditional Conservatism of Aggregate Accounting Earnings
Accounting and Finance Research, 2014 We examine whether or not conditional conservatism is observed at the aggregate level. Using both the Basu (1997) model and the Ball and Shivakumar (2006) models, we find some evidence consistent with conditional accounting conservatism at the aggregate level.
Dongkuk Lim, Kenneth Zheng
openaire +2 more sources
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 +3 more
wiley +1 more source
Future Business JournalThis study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai +2 more
wiley +1 more source
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity
International Research Journal of Business Studies, 2018 This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms.
Bima Abdi Wibawa, Ratna Wardhani
doaj +1 more source