Results 221 to 230 of about 237,506 (325)

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

Contemporary 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, Tobias Steindl, Max Göttsche   +2 more
wiley   +1 more source

Cross-sectional buildings energy benchmarking knowledge graph: Barcelona city scale dataset. [PDF]

Data Brief
Martínez-Sarmiento EA, Gabaldon E, Cipriano J, García R, Danov S.   +4 more
europepmc   +1 more source

HTML5, MICRODATA AND SCHEMA.ORG - Towards an Educational Social-semantic Web for the Rest of Us?

, 2012
Lars Johnsen, Markus Helfert, Maria João Martins, José Antônio Cordeiro   +3 more
openalex   +1 more source

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

Abacus, 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, Francesco Giunta, Christian Nielsen, Lorenzo Simoni   +3 more
wiley   +1 more source

Folksontologisches. Zwei aktuelle Dissertationen zur Wissensorganisation im Post-Web 2.0

Library Ideas, 2011
Ben Kaden
doaj  

A gender-aware saliency prediction system for web interfaces using deep learning and eye-tracking data. [PDF]

Brain Inform
González PV, Cuevas CS, Jeldez L, Troncoso BT, Guiñazú MF, Velásquez JD.   +5 more
europepmc   +1 more source

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

Acta 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, Anaid Pérez‐Ramos, Ricardo Lopez‐Escribano, Sara Martin‐Parra, Luis Alameda, Sarah L. Halligan, Kamilla Woznica Miskowiak, Eduard Vieta   +7 more
wiley   +1 more source

Enhancing the Readability of Online Pediatric Cataract Education Materials: A Comparative Study of Large Language Models. [PDF]

Transl Vis Sci Technol
Qiu X, Luo C, Zhang Q, Chung KY, Chen W, Chen H.   +5 more
europepmc   +1 more source

Toward an Austro‐Libertarian Sociology

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT Interventionism has become a defining feature of modern societies, shaping individual behavior, economic activity, and social norms through state regulations, subsidies, and collectivist ideologies. Despite its profound impact, sociology has largely failed to critically examine the dynamics of interventionism from a praxeological standpoint in
Alexis Sémanne
wiley   +1 more source

Examining the effects of upward social mobility on women's workplace experiences in China. [PDF]

Front Psychol
Ding W, Wang WC.
europepmc   +1 more source