Results 241 to 250 of about 83,310 (315)

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Enhancing credit card fraud detection with a stacking-based hybrid machine learning approach. [PDF]

open access: yesPeerJ Comput Sci
Marazqah Btoush EAL   +4 more
europepmc   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

open access: yesFront Artif Intell
Malashin IP   +5 more
europepmc   +1 more source

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