Results 171 to 180 of about 69,756 (259)

Big Fish Sinks Tourist Season: An Introductory Cost Accounting Case Un gros poisson fait capoter la saison touristique : une étude de cas d'introduction à la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This teaching case study is designed for students in introductory managerial accounting classes and integrates the fictional events of the movie Jaws with real‐world financial data from Martha's Vineyard Island and the fishing industry.
Joseph A. Giordano, Andrew Holt
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

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

open access: yesAccounting &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

Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann   +2 more
wiley   +1 more source

Timely Delivery of Care and the Optimal Care Pathway for People With Colorectal Cancer: A Scoping Review

open access: yesAsia-Pacific Journal of Clinical Oncology, EarlyView.
The “Optimal care pathway for people with colorectal cancer” is a framework designed to support clinicians delivering high‐quality, timely care to patients; however, it is unknown whether this has affected outcomes across Australia. The variable results in this review suggest that this guideline is yet to be integrated nationally. ABSTRACT The “Optimal
Elliott Benjamin Fox   +3 more
wiley   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

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