Results 41 to 50 of about 104,513 (263)
Conservative accounting and linear information valuation models [PDF]
, 2004 Prior research using the residual income valuation model and linear information models has generally found that estimates of firm value are negatively biased.
Choi, Y S, Pope, P F, O'Hanlon, J F
core
LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?
Advanced Intelligent Discovery, EarlyView.A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler +7 more
wiley +1 more source
Zanco Journal of Humanity Sciencesالملخص تهدف هذا البحث الى عرض دور محاسبة السجلات المفتوحة على زيادة الميزة التنافسية للشركات الصناعية في محافظة السليمانية ، ولتحقيق هذا الغرض يقوم الباحث باستخدام برامج احصائي ( SPSS) لتحليل البيانات التي تم الحصول عليها من استمارة الاستبانة ...
Shelan Arif Ahmad
doaj +1 more source
Ethnography, ethnomethodology and anthropology studies in accounting [PDF]
, 2017 First paragraph: The emergence and evolution of what is widely referred to as interpretive accounting research (IAR hereafter) in the late 1970s and early 1980s located academic accounting research within a set of paradigmatic assumptions that rejected ...
Dey, Colin, Dey, Colin; id_orcid
core +1 more source
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 +4 more
wiley +1 more source
Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Mangena, M, Ye, G, Chamisa, E
core +1 more source
Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
British Educational Research Journal, EarlyView., 2023 Abstract Children's relationship with time in preschools is an under‐researched area. Young children rarely know how to measure time using a clock, but their experiences of time may contribute to understanding children's well‐being and debates about quality in preschools.
Kristín Dýrfjörð +3 more
wiley +1 more source
, 2020 Includes bibliographical references and index."This book explores new trends in business, accounting, and financial studies"--Provided by publisher"--Section 1. New trends in business accounting and finance. Chapter 1.
Farinha Luis M. Carmo, +2 more
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AI &Innovation, EarlyView.ABSTRACT Open‐source artificial intelligence is widely promoted as a democratising pathway to digital sovereignty for African states, offering access to frontier architectures without prohibitive capital investment. This paper investigates whether open‐source AI represents a credible route to autonomy or generates a new form of structural dependency ...
Ololade A. Shonubi
wiley +1 more source