Results 201 to 210 of about 106,211 (332)

Human + AI in Accounting: Early Evidence from the Field

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

Clearing the Air: How Fine Particulate Matter Regulations Reshape Farmland Values in U.S. Corn and Soybean Regions

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT We investigate the impact of air quality regulations targeting fine particulate matter (PM2.5) on farmland values in corn and soybean producing counties in the United States over the period 1997–2022. Using self‐reported farmland value data from the Agricultural Census and county‐level pollution classifications provided by the Environmental ...
Cécile Couharde, Rémi Generoso
wiley   +1 more source

EU Space Law and Earth's Boundaries: Integrating Environmental Impact Assessment and Corporate Due Diligence

open access: yesGlobal Policy, EarlyView.
ABSTRACT The European Union's proposed Space Law aims to establish a unified approach for sustainable space activities across the EU. While the EU's satellite constellations contribute to sustainability efforts, they can also have negative environmental impacts.
Elena Cirkovic, Vitali Braun
wiley   +1 more source

Toward intelligent IoT scheduling with quantum-inspired latent models for energy and latency optimization. [PDF]

open access: yesSci Rep
Alyas T   +6 more
europepmc   +1 more source

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