Results 81 to 90 of about 13,104,396 (295)
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Advanced Intelligent Systems, EarlyView.A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha +2 more
wiley +1 more source
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
core
Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīKnowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani +2 more
doaj +1 more source
The Impact of Leverage on Real Earnings Management
Procedia Economics and Finance, 2013 AbstractThe primary aim of this study is to examine the association between leverage and Real Earnings Management (REM) activities. It analyses how leverage is able to reduce earnings management (EM). This study uses Abnormal Cash Flow from Operation, Abnormal Production Cost and Abnormal Discretionary Expenses model by Roychowdhury, 2006, as a proxy ...
Zamri, Norhayati +2 more
openaire +1 more source
Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems
Advanced Intelligent Systems, EarlyView.Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja +2 more
wiley +1 more source
EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010).
Andreas Vernando, Sumaryanto Sumaryanto
doaj +1 more source
Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source