Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
The law of AI knowledge distillation
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
Pathological Mutation E46K Acts as an Electrostatic Switch to Increase Distant Interdomain Interactions and Promote α‑Synuclein Phase Separation. [PDF]
Yang Z +10 more
europepmc +1 more source
The Effect of Bank Disclosure on the Loan Loss Provisions and Market Reaction to LLPs
This paper examines whether a bank’s disclosure level affects the loan loss provision(LLP) and the stock price’s response to it using commercial banks and bank holding companies in 41 countries. We find that banks with higher disclosure levels tend to do
Choi, Hyosoon, Sohn, Wook
core
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
Liquid-liquid phase-separated tau colocalizes with and stabilizes Aβ oligomers. [PDF]
Jacob T +6 more
europepmc +1 more source
Compartmentalisation in cAMP signalling: A phase separation perspective
Cells rely on precise spatiotemporal control of signalling pathways to ensure functional specificity. The compartmentalisation of cyclic AMP (cAMP) and protein kinase A (PKA) signalling enables distinct cellular responses within a crowded cytoplasmic space.
Milda Folkmanaite, Manuela Zaccolo
wiley +1 more source
Layer3D: A 3D Layered Representation for Multiview Vector Graphics
Abstract We present Layer3D, a novel 3D neural representation that models objects as collections of decomposable neural implicit primitives. These primitives enable the generation of layered images with consistent correspondences across viewpoints, establishing a flexible framework for multiview vector graphics decomposition.
Zhongyue Guan, Yixin Hu, Zeyu Wang
wiley +1 more source
G-Quadruplexes: Structural Diversity and Emerging Roles in Biomolecular Condensation. [PDF]
Wang W +5 more
europepmc +1 more source
Visual Identification and Comparison of Higher Order Properties in State Transition Sequences
Abstract The analysis of state transition sequences is a prevalent research topic in many domains. In this context, we introduce the term higher‐order property to describe characteristics of the analyzed data set that span beyond the local neighborhood of a single state.
T. Mertz, S. L. Reynolds, J. Kohlhammer
wiley +1 more source

