Valuation Errors Caused by Conservative Accounting in Residual Income and Abnormal Earnings Growth Valuation Models [PDF]
The impact of conservative accounting in residual income valuation (RIV) and abnormal earnings growth (AEG) valuation modeling is investigated in this paper.
Juettner-Nauroth, Beate, Skogsvik, Kenth
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Normal, Abnormal Book-Tax Differences And Accounting Conservatism [PDF]
, 2017 The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality).
Jarboui, Anis, Koubaa, Rakia Riguen
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Machine Learning for Green Solvents: Assessment, Selection and Substitution
Advanced Science, EarlyView.Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta +4 more
wiley +1 more source
Are analysts? loss functions asymmetric? [PDF]
Recent research by Gu and Wu (2003) and Basu and Markov (2004) suggests that the well-known optimism bias in analysts? earnings forecasts is attributable to analysts minimizing symmetric, linear loss functions when the distribution of forecast errors is ...
D Peel, M A Clatworthy, P F Pope
core +4 more sources
Can Conservatives Be Persuaded? Framing Effects on Support for Universal Basic Income in the US. [PDF]
Polit Behav, 2022 Yeung ESF.
europepmc +1 more source
The Role of Accounting Conservatism in a well-functioning Corporate Governance System [PDF]
This paper analyses accounting related to corporate governance and is organized as follows. The first section deals with understanding the concept of accounting conservatism.
Burkart, Mike, Narayanan, Supreena
core +1 more source
Accounting Conservatism and Earnings Management in the Banking Industry [PDF]
, 2010 Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
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Comparative Single‐Cell Transcriptomic Atlas Reveals the Genetic Regulation of Reproductive Traits
Advanced Science, EarlyView.A cross‐species single‐cell transcriptomic atlas of reproductive and central nervous system tissues from sheep and humans reveals conserved cellular programs and regulatory networks that regulated fertility. Integration with GWAS for sheep lifetime average litter size identifies UNC5–SLIT–BMP signaling as a core pathway coordinating neuroendocrine ...
Bingru Zhao +8 more
wiley +1 more source
Does conditional conservatism affect credit ratings? An analysis of Korean KRX bond issuers [PDF]
, 2015 We examine whether there is a relationship between conditional conservatism and credit ratings. Credit rating levels are the ‘opinion‘ of credit rating agencies about a firm’s default risk based on financial statements data and corporate governance ...
Lim, Hyoung Joo, Mali, Dafydd
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Advanced Science, EarlyView.Machine learning models predict in real time the onset of harmful microbubble collapse during microbubble‐enhanced focused ultrasound (MB‐FUS) and enable dynamic adjustment of sonication to prevent cavitation‐induced damage. This predictive control expands the safe operating window for bloodbrain barrier opening, enhancing nanoparticle delivery and ...
Hohyun Lee +17 more
wiley +1 more source