Results 111 to 120 of about 128,950 (314)

Conditional conservatism and cost of capital. [PDF]

We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
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Corporate Governance and Cost of Equity: Evidence from Asian Countries

, 2023
This paper investigates the extent to which governance affect firms' cost of equity capital in Asian countries by employing a regression model on panel data of the 24Asian countries over the period of 2006 to 2015.
Muhammad Jam e Kausar Ali Asghar; Assistant Professor, University of South Asia, Lahore,, Muhammad Khalid Khan; Registrar, University of the Punjab, Lahore, Faculty Member, Hailey College of Commerce, University of the Punjab, Lahore, Rizwan Qaiser Danish; Assistant Professor, University of South Asia, Lahore, Pakistan., Zeshan Anwar; PhD Scholar, University of Lahore,   +3 more
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Contemporary Regional Disparities in Robotic‐Assisted Rectal Resection in Japan: A Nationwide Population‐Based Study Using the National Database Open Data

Annals of Gastroenterological Surgery, EarlyView.
Robotic‐assisted rectal resection in Japan increased markedly after national insurance reimbursement in 2018, with a concurrent decline in open surgery. Using NDB Open Data, we found substantial inter‐prefectural heterogeneity in surgical volume and robotic utilization that persisted after age and sex standardization (SCR). Urban–rural differences were
Ryo Ohta, Takeshi Yamada, Key Uehara, Hiromichi Sonoda, Akihisa Matsuda, Seiichi Shinji, Yasuyuki Yokoyama, Goro Takahashi, Nobuhiko Taniai, Hiroshi Yoshida   +9 more
wiley   +1 more source

Large‐Scale Machine Learning to Screen for Small‐Molecule Senolytics

Advanced Intelligent Discovery, EarlyView.
A consistent workflow underpins all experiments in this study. A dedicated model‐selection dataset first identifies optimal hyperparameters for each algorithm. Models are then trained and rigorously evaluated on independent sets of molecules using the senolytic ratio SR. Comprehensive hyperparameter exploration across SMILES representations, task types,
Alexis Dougha, Jesus Gil, Pedro J. Ballester   +2 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Analyzing the impact of real and accrual earnings management on the cost of equity: evidence from the Jordanian Amman stock exchange [PDF]

This study investigates the influence of various financial metrics on the cost of equity using a panel data analysis approach, focusing on accrual earnings, real earnings, return on assets, leverage, and firm size. Employing the system Generalized Method
Saidin, Saidatunur Fauzi, Abdelrehim, Mahmoud, Abdul Hamid, Mohamad Ali, Ghaleb Al-Qadi, Maher Azzam   +3 more
core   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

Trade Realignments and the Need for Integrated Modeling Research in Latin America's Agri‐Food Sector

Agribusiness, EarlyView.
Emiliano Lopez Barrera
wiley   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

American Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

The Cost of Equity of Network Operators - Empirical Evidence and Regulatory Practice [PDF]

In many European countries, the deregulation of energy markets leading to the introduction of unbundling and incentive regulation for utilities firms has made the task of setting an adequate cost of equity more difficult. Firstly, Legal Unbundling led to
Christoph Weber, Stephan Schaeffler
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