Results 161 to 170 of about 10,769 (286)

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
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

open access: yesAmerican Business Law Journal, EarlyView.
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

The Effect of Bank Disclosure on the Loan Loss Provisions and Market Reaction to LLPs

open access: yes, 2010
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  

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
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]

open access: yesCommun Chem
Jacob T   +6 more
europepmc   +1 more source

Compartmentalisation in cAMP signalling: A phase separation perspective

open access: yesBritish Journal of Pharmacology, EarlyView.
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

open access: yesComputer Graphics Forum, EarlyView.
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

Visual Identification and Comparison of Higher Order Properties in State Transition Sequences

open access: yesComputer Graphics Forum, EarlyView.
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

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