Results 201 to 210 of about 12,465 (241)

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng   +3 more
wiley   +1 more source

Roxadustat in the Treatment of Pure Red Cell Aplasia Associated With Anti-EPO Antibodies. [PDF]

open access: yesKidney Med
Serrano B   +5 more
europepmc   +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

Mpox on Instagram: Content Analytic Study. [PDF]

open access: yesJMIR Infodemiology
Havron EE   +4 more
europepmc   +1 more source

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