Results 111 to 120 of about 616 (255)

Consistent estimation of conditional conservatism [PDF]

, 2010
In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Cano Rodríguez, Manuel, Núñez-Nickel, Manuel   +1 more
core  

Valuation Implications of Accounting Conservatism

, 2015
This paper examines whether financial analysts understand the valuation implications of unconditional accounting conservatism when forecasting target prices.
Simon, Andreas, Kim, Jae B., Shroff, Pervin K., Nekrasov, Alexander   +3 more
core   +1 more source

PancDS in Real‐World Practice: A Prospective Multicenter Validation of a Clinical Decision‐Support System Bridging Experience Gaps in Pancreatic Lesion Diagnosis

Advanced Science, EarlyView.
A biomimetic artificial intelligence system, PancDS, has been developed to distinguish pancreatic ductal adenocarcinoma from mass‐forming pancreatitis by adaptively integrating clinical data, radiomics, and deep learning features. Validated across multicenter, reader‐study, and prospective settings, PancDS improves diagnostic accuracy, particularly for
Zhibo Wang, Weinuo Qu, Wenwen Cai, Chuhuai Wang, Chenxi Lyu, Qingguo Xie, Qian Chu, Yaqi Shen, Peng Xiao, Feng Li, Qingpeng Zhang, Jiali Li, Jeong Min Lee, Zhen Li   +13 more
wiley   +1 more source

Individual differences in the perception of probability. [PDF]

PLoS Comput Biol, 2021
Khaw MW, Stevens L, Woodford M.
europepmc   +1 more source

Melatonin Alleviates Graft Biliary Fibrosis by Inhibiting VIM+ Cholangiocyte Subcluster via Hypoxia/TGF‐β‐CREM‐VIM Axis

Advanced Science, EarlyView.
Single‐cell RNA sequencing verified the presence of the VIM+ biliary epithelial cell (BEC) in the bile ducts of NAS patients. The hypoxia/TGF‐β‐CREM‐VIM axis mediated phenotypic switch toward VIM+ BEC is validated using a hypoxia/TGF‐β‐stimulated cellular model, a rat liver transplantation model, BEC‐specific Crem conditional knockout rats, and BEC ...
Zhaoyi Wu, Nengsheng Fu, Zhongxin Huang, Yu Mou, Ensi Ma, Xiaoshi Wang, Tian Dong, Yujun Zhang, Danqing Liu, Di Jiang, Jingya Kuang, Rui Liao, Yifeng Tao, Leida Zhang, Chengcheng Zhang   +14 more
wiley   +1 more source

ProSiteHunter: A Unified Framework for Sequence‐Based Prediction of Protein‐Nucleic Acid and Protein‐Protein Binding Sites

Advanced Science, EarlyView.
This study proposed a unified sequence‐based framework for protein binding site prediction, which adopted a tri‐track semantic multi‐source feature fusion strategy to effectively capture diverse macromolecular interaction sites and further improved the accuracy of antibody‐antigen interaction prediction.
Dongliang Hou, Qihang Zhen, Zexin Lv, Xinyue Cui, Suhui Wang, Minghua Hou, Zhan Zhou, Xiaogen Zhou, Guijun Zhang   +8 more
wiley   +1 more source

Machine‐Learning‐Enhanced Printed Vertical Magnetoresistive Sensors for Transparent, Flexible, Multimodal Interactive Magnetoelectronics

Advanced Science, EarlyView.
This study presents printed magnetoresistive sensors with a vertically aligned architecture that enables high optical transparency and mechanical flexibility. By integrating deep learning for the analysis of complex spatiotemporal signal patterns, the system further achieves intelligent multimodal interaction capabilities.
Rui Xu, Guannan Mu, Oleksandr V. Pylypovskyi, Qihao Zhang, Rico Illing, René Hübner, Ran He, Andreas Knüpfer, Sebastian Lehmann, Olha Bezsmertna, Kornelius Nielsch, Denys Makarov   +11 more
wiley   +1 more source

Factors affecting conspiracy theory endorsement in paranoia. [PDF]

R Soc Open Sci, 2022
Greenburgh AG, Liefgreen A, Bell V, Raihani N.   +3 more
europepmc   +1 more source

A Phase‐Resolved Geometric Deep Learning Framework Maps Structural Determinants of Disease‐Associated Protein Aggregation and Guides Suppressor Design

Advanced Science, EarlyView.
SKALE 2.0 maps disease‐associated protein aggregation as a phase‐resolved structural process, linking mutation‐induced geometric perturbations to nucleation, elongation, and suppressor design. Across neurodegenerative proteins, the framework reveals cryptic aggregation vulnerabilities, separates phase‐concordant and phase‐switching mutations, and ...
Jia Shen Sio, Wei Xuan Wilson Loo, Yan Shan Loo, Wen Xin Tan, Hui Xuan Lim, Huitao Liu, Chen Seng Ng   +6 more
wiley   +1 more source

Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? [PDF]

In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an ...
Joachim Gassen
core