Results 251 to 260 of about 252,340 (344)

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

Objective Assessment of Financial Decision-Making With a Simulated Online Money Management Task in Older Adults: Protocol for a Prospective Observational Study.

JMIR Res Protoc
Sunderaraman P, Bouchard-Liporto M, Kunicki Z, Huey ED, Cosentino S.   +4 more
europepmc   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

Practical judgment in aging: examining behavioral vulnerabilities and neurobiological correlates. [PDF]

Front Psychol
Sergeyev N, Heller-Wight A, Nester Rooney C, Paré N, Krishnan A, Ellis DG, Moffitt C, Roth RM, Warren DE, Rabin L.   +9 more
europepmc   +1 more source

Corporate Governance Attributes and the Likelihood of Fraud on Financial Statements of Listed Deposit Money Banks in Nigeria

Obumneme Eugene Chukwuma, Shaibu Alhassan Abdulkarim, Musa Abdullahi Abdullahi   +2 more
openalex   +2 more sources

ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD

, 2019
Nia Susnita Sari, A. Syathir Sofyan, Nada Fastaqlaili   +2 more
openalex   +1 more source

Farmers' Beliefs About Climate Action: Evidence From an Information Experiment

Journal of Agricultural Economics, EarlyView.
ABSTRACT Farmers' adoption of climate change mitigation practices is crucial for reducing greenhouse gas (GHG) emissions from food production. One major source of these emissions is chemical fertilizer application. Introducing clover into grassland can mitigate emissions by reducing the need for chemical fertilizers.
Felipe Aguiar‐Noury, Doris Läpple, Cathal Buckley   +2 more
wiley   +1 more source

Commentary on Nagy et al. (2025): bestiary of questionable research practices in psychology. [PDF]

Front Psychol
Flores-Kanter PE.
europepmc   +1 more source