Reforming Real Estate Valuation for Financial Auditors With AI: An In-Depth Exploration of Current Methods and Future Directions by Silviu-Ionut BABTAN

“…This article examines several AI methods – Regression Models, Decision Trees, Random Forests, Artificial Neural Networks, and XGBoost – and explores their applications for improving property valuation accuracy and efficiency, with implications for other professions involved, e.g. audit. …”
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BANKRUPTCY PREDICTION AND FINANCIAL RISK ASSESSMENT IN EMERGING MARKETS: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The analysis further includes Receiver Operating Characteristic (ROC) curves and confusion matrix heatmaps to provide nuanced insights into model discriminative power and classification errors. Findings underscore the practical implications for financial institutions and regulators in improving early warning systems and mitigating systemic risks in emerging markets. …”
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Estimation of the Cholesky Multivariate Stochastic Volatility Model Using Iterated Filtering by Piotr Szczepocki

“…Results: The effectiveness of the proposed estimation method was shown in an empirical example in which the Cholesky Multivariate Stochastic Volatility Model was used in a study on safe-haven assets of one market index: Standard and Poor’s 500 and three safe-haven candidates: gold, Bitcoin and Ethereum. Implications and recommendations: In further research, the iterating filtering method may be used for more advanced multivariate stochastic volatility models that take into account, for example, the leverage effect (as in Ishihara et al., 2016) and heavy-tailed errors (as in Ishihara and Omori, 2012). …”
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DrFARM: identification of pleiotropic genetic variants in genome-wide association studies by Lap Sum Chan, Gen Li, Eric B. Fauman, Xianyong Yin, Markku Laakso, Michael Boehnke, Peter X. K. Song

“…This joint modeling strategy controls overall error to permit universal false discovery rate (FDR) control. …”
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Relief as a reward: hedonic and neural responses to safety from pain. by Siri Leknes, Michael Lee, Chantal Berna, Jesper Andersson, Irene Tracey

“…Of the brain regions that are involved in mediating pleasure, the nucleus accumbens also signals unexpected reward and positive prediction error. We hypothesized that accumbens activity reflects the level of negative expectation and subsequent pleasant relief. …”
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Eradicating tax evasion in Indonesia through financial sector development by Sugiharso Safuan, Muzafar Shah Habibullah, Eric Alexander Sugandi

“…To estimate the long-run model for Indonesian tax evasion, we used Ordinary Least Squares with robust standard error (OLS-robust), Autoregressive Distributed Lag (ARDL), Dynamic OLS (DOLS), and Robust Least Squares-M-Estimation (RLE-ME). …”
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Exploring Grammatical Structure: A Corpus Analysis on the Use of “To Be” in Vocational Students’ WhatsApp Group Conversations using AntConc by Muhammad Arba’in, Itsna Millatul Himmayati, Dwi Hastuti, Desi Nosita, Triyoko Triyoko

“…It would include insights into conversational patterns and the prevalence of errors. The implications of the study highlight the importance of more intensive lessons for students. …”
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Earnings management is “theses management” in management educational research: A review of ethics for behavioural psychology by Sandeep Goel

“…Findings: The current article finds the ethical theories of utilitarianism and virtues to be responsible for “what” and “why” of technical errors in management research. It further identifies four vital scientific errors which are pursued by research students as driven by the supervisors while guiding due to lack of competence, either unconscious or conscious. …”
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Improved Correlation of Oil Recovery Factor for Water Driven Reservoirs in the Niger Delta by Ayodele Daniel, Faisal Olasubomi Olanipekun, Sunday Oloruntoba Isehunwa

“…The model developed had an excellent performance on the training set as the coefficient was about 0.84. The mean absolute error is about 0.018. The results obtained showed better model performance and generalization than any previously existing model. …”
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The Investigation into Determinants of Regional Exports Base: Panel Analysis for Spanish and Polish Regions by Tomasz Brodzicki, Laura Márquez-Ramos, Stanisław Umiński

“…Research Design & Methods:We apply the Prais-Winsten method for Panel Corrected Standard Errors (PCSE) on a data panel allowing for heteroskedasticity and autocorrelation estimating a model of regional exports for a joint sample of Polish and Spanish NUTS-2 regions. …”
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Reanalysis on Performance of Microwave Phase Detector for Multisignals by Jing Deng, Hongxun Wang, Xin Xiang

“…Finally, the intermodulation effects of zero-forcing and extreme-forcing were found simultaneously in the crosspoint frequency and near-frequency regions of multiple signals, which led to significant deviations and errors in the output of the MPD. This effect may have significant implications for IFM and PIF-DF receivers.…”
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BANKRUPTCY PREDICTION AND FINANCIAL RISK ASSESSMENT IN EMERGING MARKETS: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The analysis further includes Receiver Operating Characteristic (ROC) curves and confusion matrix heatmaps to provide nuanced insights into model discriminative power and classification errors. Findings underscore the practical implications for financial institutions and regulators in improving early warning systems and mitigating systemic risks in emerging markets. …”
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Entrepreneurial Behaviour in Periods of Deterioration of Small Firms' Condition by Jarosław Ropęga

“…The paper uses selected parts of the study related to the non-occurrence of entrepreneurial behaviour or errors in this behaviour identified in the surveyed firms. …”
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Same‐sex partnerships in birds: a review of the current literature and a call for more data by Natasha Gillies, Katrina Siddiqi-Davies

“…By reframing these behaviours as potentially adaptive rather than anomalous, we aim to advance understanding of their evolutionary persistence and encourage more systematic research into their occurrence and implications.…”
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Simulation-based analysis of lean practices implementation on the supply chain of a public hospital by Gabriela Aline Borges, Guilherme Luz Tortorella, Felipe Martínez, Matthias Thurer

“…Our approach allows to anticipate errors of misguided LP implementations in healthcare organizations. …”
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Compliance with International Standards on Auditing (ISAs): Evidence from Kosovo for the Financial Reporting Period 2015–2019 by A. H. Hoti, L. S. Sopa

“…The authors analyze the misstatements (errors) made by the auditors of domestic audit firms in Kosovo when preparing audit reports on the financial statements of large companies in Kosovo in 2015–2019. …”
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Computer-aided diagnosis of colorectal polyps: assisted or autonomous? by Yuichi Mori, Cesare Hassan

“…However, the adoption of autonomous AI raises ethical, legal, and practical concerns such as accountability for errors, loss of clinical context, and clinician or patient distrust. …”
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EMR usability and patient safety: a national survey of physicians by David Schwappach, Wolf Hautz, Gert Krummrey, Yvonne Pfeiffer, Raj M. Ratwani

“…Abstract Despite widespread adoption of electronic medical records (EMRs), concerns persist regarding their usability and implications for patient safety. This national cross-sectional survey assessed physicians’ perceptions of EMR usability across safety-relevant domains. …”
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Does Exchange Rate Depreciation and Trade Balance Impede Economic Growth in Nigeria? by Adeyemi Michael Anagun, Peter Minasu Agosu

“…Therefore, the practical implication is that the cost of production, importation, and inflation is high, causing fiscal restraints, governmental regulations, and economic shocks to macroeconomic stability, which may all influence economic growth. …”
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Globalization and Per Capita Income Growth in Emerging Economies by Ubong Edem Effiong

“…The analysis follows a sequential order of unit root test based on the augmented Dickey-Fuller, autoregressive distributed lag (ARDL) bounds test for cointegration, and error correction model. The unit root test revealed that the order of integration of the variables were mixed at levels and first difference. …”
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