Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn +1 more
wiley +1 more source
Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source
Identification of the Covariance Structure of Earnings using the GMM Estimator [PDF]
In this paper we study the performance of the GMM estimator in the context of the covariance structure of earnings. Using analytical and Monte Carlo techniques we examine the sensitivity of parameter identification to key features such as panel length ...
Aedin Doris +2 more
core +3 more sources
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
core
Pengaruh Perbedaan Laba Akuntansi dan Laba Pajak terhadap Manajemen Laba dan Persistensi Laba [PDF]
This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage theirearnings to avoid losses.
Fajri, A. (Achmad) +1 more
core
Independent director interlocks: effects and boundary on the earnings persistence of the firm [PDF]
Fangnan Liao, Fengwen Chen
openalex +1 more source
AI in chemical engineering: From promise to practice
Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]
This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Cupertino, César Medeiros +1 more
core +1 more source
Material‐Based Intelligence: Autonomous Adaptation and Embodied Computation in Physical Substrates
This perspective formulates a unifying framework for Material‐Based Intelligence (MBI), defining the physical requirements for materials to achieve embodied action, active memory and embodied information processing through intrinsic nonequilibrium dynamics. The design of intelligent materials often draws parallels with the complex adaptive behaviors of
Vladimir A. Baulin +4 more
wiley +1 more source
Intergenerational Persistence of Earnings: The Role of Early and College Education [PDF]
Recent empirical studies show that the intergenerational persistence of economic status in the U.S. is much higher than previously thought. We develop a quantitative theory of inequality and intergenerational transmission of human capital where parents ...
Carlos Urrutia, Diego Restuccia
core

