Results 91 to 100 of about 6,848,567 (249)

Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms. [PDF]

While the extant empirical literature on earnings management focuses on incentives, constraints and consequences in US listed companies, we present results on nonlisted companies that operate in a continental European environment (Belgium); and we ...
Willekens, Marleen, Sercu, Piet, Vander Bauwhede, Heidi   +2 more
core  

Integrating Reinforcement Learning With Explainable Artificial Intelligence for Real‐Time Clinical Decision Support in Dynamic Healthcare Environments

Advanced Intelligent Systems, EarlyView.
A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha, MD Faiaz Zaman Dehan, Kazi Md. Tanvir Anzum   +2 more
wiley   +1 more source

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna   +2 more
doaj   +1 more source

Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems

Advanced Intelligent Systems, EarlyView.
Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja, Mardavij Roozbehani, Munther A. Dahleh   +2 more
wiley   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

American Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source

Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

International Entrepreneurship Review
Objective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
doaj   +1 more source

The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation [PDF]

We identify 133 firms that between July and December 2002, announced plans to voluntarily adopt the fair value method of accounting for stock-based compensation.
Shilpa Manaktala, John D. Phillips, Karen Teitel   +2 more
core  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Effect of Earnings Quality on the Firm Value of Consumer Goods Manufacturing companies in Nigeria

Journal of Danubian Studies and Research, 2023
This study examines the effect of earnings quality on the firm value of Nigerian firms that manufacture consumer products using static and dynamic models.
Olola Olayeye Aduwo, Bamikole Samson Fajuyagbe, Ayomikun Elizabeth Aduwo   +2 more
doaj  

Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source