Results 141 to 150 of about 81,108 (312)

Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
core  

The Interoperability Challenge in DFT Workflows Across Implementations

Advanced Intelligent Discovery, EarlyView.
Interoperability and cross‐validation remain major challenges in the computational materials science. In this work, we introduce a common input/output standard that enables internal translation across multiple workflow managers—AiiDA, PerQueue, Pipeline Pilot, and SimStack—while producing results in a unified schema.
Simon K. Steensen, Tushar Singh Thakur, Manuel Dillenz, Johan M. Carlsson, Celso R. C. Rêgo, Eibar Flores, Hamidreza Hajiyani, Felix Hanke, Juan María García Lastra, Wolfgang Wenzel, Nicola Marzari, Tejs Vegge, Giovanni Pizzi, Ivano E. Castelli   +13 more
wiley   +1 more source

The Managerial Labor Market and the Governance Role of Shareholder Control Structures in the UK

We simultaneously analyze two mechanisms of the managerial labor market: CEO turnover and monetary remuneration schemes.Sample selection models and hazard analyses applied to a random sample of 250 firms listed on the London Stock Exchange over a six ...
Trojanowski, G., Renneboog, L.D.R.
core  

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

Vision‐Based Handover and Organization of Robotic Scrub Nurse for Seamless Surgical Flow

Advanced Intelligent Systems, EarlyView.
This study presents a pose estimation‐based robotic scrub nurse (PERSN) that assists surgical procedures by estimating the surgeon's hand position, orientation, and grasping state, along with the constraint‐based 6D pose of surgical instruments. User evaluations show that PERSN provides greater immediate usability and reduces physical demand compared ...
Seongjoon Kang, Jae Woo Shim, Geunwu Gimm, Seung Jae Choi, Jong Hyeon Lee, Youho Myong, Yoon Jae Kim, Changhoon Baek, Minwoo Cho, Sungwan Kim   +9 more
wiley   +1 more source

Managerial ownership, entrenchment and innovation [PDF]

Principle-agent theory suggests managers might under-invest into R&D for reasons of risk tied to project failure, such as reduced remuneration and job loss.
Czarnitzki, Dirk, Kraft, Kornelius, Beyer, Mila   +2 more
core   +2 more sources

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEMAMPUAN INTERPERSONAL PEMIMPIN BERBASIS SYARIAH (STUDI KASUS PADA BMT DI KOTA PEKALONGAN)

Jurnal Hukum Islam, 2016
This research examines the effect of budget participation on managerial performance by using regression analysis. The research also reviews contingency theory to view the fit between budget participation, leaderhip style of Islamic and managerial ...
Gunawan Aji, Nur Kholili
doaj  

Corporate monitoring by blockholders in Europe: empirical evidence of managerial disciplining in Belgium, France, Germany, and the UK [PDF]

This study examines managerial disciplining in poorly performing firms using large panels for Belgian, French, German and UK firms. We consider the monitoring role of large blockholders, the market for share blocks, creditors, and non-executive directors.
Dherment-Ferere, Isabelle, Renneboog, Luc, Köke, Jens   +2 more
core  

Lost ground, lost value: Investigating the relationship between soil erosion and agricultural land value

American Journal of Agricultural Economics, EarlyView.
Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen, Roderick M. Rejesus, Hongqiang Yan, Serkan Aglasan   +3 more
wiley   +1 more source

Desentralisasi dan Komitmen Organisasi sebagai Pemoderasi Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial pada Perguruan Tinggi Swasta di Indonesia

Journal of Accounting and Investment, 2016
The result of previous studies on the relationship between budget  participation and managerial performance has been inconclusive and often contradictory. To resolve these differences, Govindrajan (1986a) states that it needs contingency approach.
Isma Coryanata
doaj