Results 11 to 20 of about 35,620 (183)
MiFID II and the unbundling of analyst research from trading execution
Contemporary Accounting Research, Volume 40, Issue 4, Page 2340-2372, Winter 2023., 2023 Abstract The revised Markets in Financial Instruments Directive (MiFID II) requires the unbundling of research payments from trading execution, fundamentally changing the way in which investors typically pay for analyst research in Europe. We examine the effectiveness of the regulation in changing the link between analyst research and trading, the ...
Ben Lourie +2 more
wiley +1 more source
Machine learning and the prediction of changes in profitability
Contemporary Accounting Research, Volume 40, Issue 4, Page 2643-2672, Winter 2023., 2023 Abstract This study uses machine‐learning methods to predict next‐period change in profitability based on a model proposed by Penman and Zhang (2004, Working paper, Columbia University and University of California, Berkeley; “PZ”). We find that new machine‐learning methods predict out of sample substantially better than traditional regression methods ...
Stewart Jones +2 more
wiley +1 more source
Enterprise system implementation and cash flow volatility
Contemporary Accounting Research, Volume 40, Issue 3, Page 1937-1965, Fall 2023., 2023 Abstract This study investigates the financial and operational implications of enterprise systems (ESs) in corporate risk management. Using matched difference‐in‐differences analyses based on ES implementation events, we document a significant reduction in the volatility of operating cash flows following ES implementations.
Alfred Z. Liu +2 more
wiley +1 more source
Infant Mental Health Journal: Infancy and Early Childhood, Volume 44, Issue 4, Page 480-494, July 2023., 2023 Abstract The development of infant mental health (IMH) services globally is still in its early stages. This qualitative study aims to understand the challenges of setting up IMH services and explores the views and experiences of 14 multi‐disciplinary stakeholders who are part of the IMH implementation group in a large Scottish health board.
Fifi T. H. Phang +8 more
wiley +1 more source
La performance des PMEs internationales: État des lieux et pistes de recherches futures
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 39, Issue 4, Page O65-O84, December 2022., 2022 Résumé Notre étude a pour objectif d’évaluer l’état des connaissances et de formuler un agenda de recherche dans le domaine de la performance des PMEs internationales. Au travers d'une revue de 231 contributions publiées entre 1993 et 2019, nous identifions (i) les principaux débats théoriques (ii) les facteurs clés de succès et mesures de la ...
Philippe Lamb +2 more
wiley +1 more source
Annals of Public and Cooperative Economics, Volume 93, Issue 2, Page 435-455, June 2022., 2022 Abstract L'article s'inscrit dans une démarche de mesure d'impacts territorialisés de la durabilité de I'Economie sociale et solidaire (ESS). La portée plurielle d’évaluation posant l'utilité sociale et la durabilité renvoie à considérer l'inscription de l'action évaluée « dans » un territoire donné.
Valérie Billaudeau +4 more
wiley +1 more source
Un Systeme De Resume De Textes En Arabe
Al-Lisaniyyat, 2013 Cet article propose une méthode de production de résumés pour les textes arabes. Nous avons adapté à la langue arabe les techniques de résumé automatique qui ont prouvé leur efficacité pour d'autres langues ct qui donnent des résultats satisfaisants au ...
F.S. Douzidia, G. Lapalme
doaj +1 more source
Ecological Applications, Volume 31, Issue 8, December 2021., 2021 Abstract Pollinators face multiple pressures and there is evidence of populations in decline. As demand for insect‐pollinated crops increases, crop production is threatened by shortfalls in pollination services. Understanding the extent of current yield deficits due to pollination and identifying opportunities to protect or improve crop yield and ...
Michael P. D. Garratt +37 more
wiley +1 more source
Product form parametric representation of the solutions to a quadratic boolean equation [PDF]
, 1987 A parametric représentation of the solutions to a consistent quadratic boolean equation in n variables is obtained. Each variable (or its complement) is expressed as a product of free boolean parameters or their complements.
Crama, Yves +3 more
core +1 more source
Swiss Political Science Review, Volume 27, Issue 4, Page 799-808, December 2021., 2021 Abstract The Swiss Municipal Data Merger Tool (Swiss MDMT) offers a solution to a frequent data management problem encountered when compiling longitudinal datasets involving Swiss municipalities as the observational units. Due to municipal mergers, the number of municipalities in Switzerland declined from 3,095 in 1960 to 2,202 in 2020.
Valentin Knechtl, Alois Stutzer
wiley +1 more source