Results 181 to 190 of about 253,031 (309)

Cybersecurity Risks and Incidents Disclosure: A Literature Review*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This paper reviews the expanding literature on the disclosure of cybersecurity risks and incidents. In contrast to prior reviews on cybersecurity, we focus specifically on disclosure and consider studies publicly available to the end of 2024. We classify the literature along three main dimensions: characteristics, determinants, and outcomes of
Farzaneh Amani   +2 more
wiley   +1 more source

The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis

open access: yesContemporary Accounting Research, EarlyView.
Abstract This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human‐like text comprehension—to demonstrate that goodwill‐related KAMs are predictive of firms' future impairments.
Stephan Küster   +2 more
wiley   +1 more source

Improving topic modeling performance on social media through semantic relationships within biomedical terminology. [PDF]

open access: yesPLoS One
Xin Y   +8 more
europepmc   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

open access: yesAbacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini   +3 more
wiley   +1 more source

Electronic health record in military healthcare systems: A systematic review. [PDF]

open access: yesPLoS One
Torab-Miandoab A   +3 more
europepmc   +1 more source

Childhood Maltreatment and Cognitive Functioning in Bipolar Disorder: A Systematic Review and Meta‐Analysis

open access: yesActa Psychiatrica Scandinavica, EarlyView.
ABSTRACT Aims Characterising the association between childhood maltreatment (CM) and cognitive functioning in bipolar disorder (BD) is crucial for improving the understanding of how early environmental risk factors impact the presentation of the disorder.
Natalia E. Fares‐Otero   +7 more
wiley   +1 more source

Home - About - Disclaimer - Privacy