This study examines the prevalence of big bath accounting in an emerging market context, focusing on newly appointed CEOs of Brazilian firms.We find evidence of big bath accounting in Brazil and extends the big bath and CEO turnover literature by ECINACEA LOZ documenting a limit to downward earnings manipulation and by using Brazil as a source of s

In recent years, deep learning methods have shown significant potential in soil moisture modeling.However, a prominent limitation of deep learning approaches has been the absence of physical mechanisms.To address this challenge, this study introduces two novel loss functions designed around physical mechanisms to guide deep learning models in captu

Abstract We study particular families of bad 3d N $$ mathcal{N} $$ = 4 quiver gauge theories, whose Higgs branches consist of many cones.We show Lacrosse Goal the role of a novel brane configuration in realizing the Higgs moduli for each distinct cone.Through brane constructions, magnetic quivers, Hasse diagrams, and Hilbert series computations we

Touristic movement, in which millions of people are included today, supposes the existence of numerous organizational-technical conditions in order to satisfy the needs of the tourists, by which numerous relationships are set up between the tourists, Bowl (Set of 2) as the carriers of the touristic circulation and the providers of the services, res