Results 191 to 200 of about 1,654 (258)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

From cognitive gap to innovation synergy: public cognitive evolution law and implications in the new unmanned-driven business model. [PDF]

Sci Rep
Zhang Y, Zhuang W.
europepmc   +1 more source

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

Asia-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

Positive emotions in fairy-tale reading: a text-mining study of nostalgia among adult purchasers from 1,428 online reviews. [PDF]

Front Psychol
Liu C, Feng T, Wang J.
europepmc   +1 more source

What Was ‘Middle Australia’? Social Categorisation and Political Positioning in the Late‐20th Century

Australian Journal of Politics &History, EarlyView.
ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
wiley   +1 more source

Analytic Methods to Investigate HIV-Related Digital Communication: A Scoping Review. [PDF]

Curr HIV/AIDS Rep
Ayoubi P, Holmes Spencer B, Poku OB, Kreniske P, Kaufman MR, Eschliman EL.   +5 more
europepmc   +1 more source

Bonds, Bounds, and Borders: Crafting Hospitality with Unauthorized Migrants in Southern France

American Anthropologist, EarlyView.
ABSTRACT This article analyzes the everyday politics of migrant hospitality in rural Southern France. Drawing on four years of fieldwork alongside benevolent residents hosting unauthorized migrants at their home or volunteering in migrant shelters, I consider how residents attempted to make up for the state's abandonment of migrant lives, the ethical ...
Céline Eschenbrenner
wiley   +1 more source

Advancing cyberbullying detection in low-resource languages: a transformer- stacking framework for Bengali. [PDF]

Front Artif Intell
Hoque MN, Deb Nath RP, Chy AN, Ghose D, Seddiqui MH.   +4 more
europepmc   +1 more source

The Mutable Original: How Chinese Counterfeits Become Nigerian Originals in African Markets

American Anthropologist, EarlyView.
ABSTRACT Affordable Chinese copies of Western brands are ubiquitous in African markets. Despite democratizing consumer access, these goods appear to cement hegemonic value hierarchies that rank Chinese or local products as inferior to Western goods.
Jing Jing Liu
wiley   +1 more source