Results 81 to 90 of about 6,472 (224)

Sanctions, National Security, and Free Speech

open access: yesGlobal Policy, EarlyView.
ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Robust Distant Speech Recognition by Combining Multiple Microphone-Array Processing with Position-Dependent CMN

open access: yesEURASIP Journal on Advances in Signal Processing, 2006
We propose robust distant speech recognition by combining multiple microphone-array processing with position-dependent cepstral mean normalization (CMN).
Wang Longbiao   +2 more
doaj   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

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

open access: yesMethods 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   +7 more
wiley   +1 more source

Speaker Counting Based on a Novel Hive Shaped Nested Microphone Array by WPT and 2D Adaptive SRP Algorithms in Near-Field Scenarios. [PDF]

open access: yesSensors (Basel), 2023
Dehghan Firoozabadi A   +4 more
europepmc   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman   +3 more
wiley   +1 more source

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