Results 171 to 180 of about 5,059 (260)

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

An entropy-based study of Simplification in ChatGPT translations compared to neural machine translation and human translation across genres. [PDF]

PLoS One
Yao G, Fan L.
europepmc   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

Enhancing the scope of the Trials to Publications tool by identifying ClinicalTrial.gov registry mentions in full-text. [PDF]

Trials
Holt AW, Smalheiser NR.
europepmc   +1 more source

Contrastive ecoacoustic indices: Large‐scale global soundscape characterization with contrastive inference

Methods in Ecology and Evolution, EarlyView.
Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut, Sylvain Haupert, Lorenzo Dubois, Ludovic Crochard, Frédéric Azémar, Ángel G. Guevara, Patricia Balaresque, Jérôme Sueur   +7 more
wiley   +1 more source

Saurashtra: An Indo-Aryan language dataset. [PDF]

Data Brief
Veeramani K, Jaganathan S.
europepmc   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

Comparing effect latencies in the visual world paradigm: Monte Carlo simulations to assess resampling-based procedures. [PDF]

Behav Res Methods
Minor S.
europepmc   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source