Results 181 to 190 of about 2,063,711 (296)

From Nominalisation to Passive in Old Tibetan: Reconstructing Grammatical Meaning in an Extinct Language1

open access: yesTransactions of the Philological Society, EarlyView.
Abstract Based on an analysis of the Old Literary Tibetan corpus—a corpus of the oldest documented Tibetic language—the present study provides evidence that literary Tibetan v3 verb stems (commonly termed ‘future’) initially encoded passive voice. New arguments put forward in this article range from Trans‐Himalayan nominal morphology to early Tibetan ...
Joanna Bialek
wiley   +1 more source

Remnant Case Forms and Patterns of Syncretism in Early West Germanic

open access: yesTransactions of the Philological Society, EarlyView.
Abstract Early stages of the Old West Germanic languages differ from the other two branches, Gothic and Norse, by showing remnants of a fifth case in a‐ and ō‐stem nouns. The forms in question, which have the ending ‐i or ‐u, are conventionally labelled ‘instrumental’ and cover a range of functions, such as instrument, means, comitative and locative ...
Will Thurlwell
wiley   +1 more source

Writing Against the Machine: Computational Authorship and Historical Writing

open access: yesHistory, EarlyView.
Abstract Historians generate knowledge through the labour of composition – through the friction between interpretation and evidence that makes claims open to scrutiny and challenge. This essay argues that when composition is bypassed, that structure disappears. Generative AI raises this issue in urgent fashion.
CHRISTOPHER GERTEIS
wiley   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

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