The Experts below are selected from a list of 31680 Experts worldwide ranked by ideXlab platform
Jinmao Wei - One of the best experts on this subject based on the ideXlab platform.
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an efficient gene selection technique for cancer recognition based on neighborhood mutual information
International Journal of Machine Learning and Cybernetics, 2010Co-Authors: Wei Pan, Jinmao WeiAbstract:Gene selection is a key problem in gene expression based cancer recognition and related tasks. A measure, called neighborhood mutual information (NMI), is introduced to evaluate the relevance between genes and related decision in this work. Then the measure is combined with the search strategy of minimal redundancy and maximal Relevancy (mRMR) for constructing a NMI based mRMR gene selection algorithm (NMI_mRMR). In addition, it is also found that the first k best genes with respect to NMI are usually enough for cancer classification. We can just perform mRMR on these genes and remove the rest in the preprocessing step, which will lead to reduction of computational time. Based on this observation, an efficient gene selection algorithm, denoted by NMI_EmRMR, is proposed. Several cancer recognition tasks are gathered for testing the proposed technique. The experimental results show NMI_EmRMR is effective and efficient.
Wayne R Landsman - One of the best experts on this subject based on the ideXlab platform.
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the relevance of the value relevance literature for financial accounting standard setting another view
Journal of Accounting and Economics, 2001Co-Authors: Mary E Barth, William H Beaver, Wayne R LandsmanAbstract:This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard setters. A primary focus of financial statements is equity investment. Other uses of financial statement information, such as contracting, do not diminish the importance of value relevance research. Value relevance questions can be addressed using extant valuation models. Value relevance studies address econometric issues that otherwise could limit inferences, and can accommodate and be used to study the implications of accounting conservatism. r 2001 Elsevier Science B.V. All rights reserved. JEL classification: M41; M44; G12
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the relevance of the value relevance literature for financial accounting standard setting another view
2001Co-Authors: Mary E Barth, William H Beaver, Wayne R LandsmanAbstract:This paper offers a view of the relevance of value relevance research for financial accounting standard setting that contrasts with the view offered in Holthausen and Watts (2001) (hereafter HW). A key conclusion of HW is that value relevance research offers little or no insight for standard setting. As active participants in value relevance research, our purpose is to clarify the relevance of the value relevance literature to financial accounting standard setting. Because we are discussants of HW, we only address issues raised in that paper. In particular, HW is limited in scope to a discussion of the relevance of the value relevance literature for financial accounting standard setting; it does not comprehensively review the value relevance literature. Accordingly, our discussion is similarly limited. A key conclusion of our paper is that the value relevance literature provides fruitful insights for standard setting. This paper also clarifies several misconceptions articulated in HW regarding value relevance research. In particular, in contrast with HW, we conclude: (1) value relevance research provides insights into questions of interest to standard setters and other non-academic constituents. (2) A primary focus of the FASB and other standard setters is equity investment. The possible contracting and other uses of financial statements in no way diminish the importance of value relevance research. (3) Empirical implementations of extant valuation models can be used to address questions of value relevance despite their simplifying assumptions. (4) Value relevance research can accommodate conservatism, and can be used to study its implications for the relation between accounting amounts and equity values. (5) Value relevance studies are designed to assess whether particular accounting amounts reflect information that is used by investors in valuing firms' equity, not to estimate firm value. (6) Value relevance research employs well-established techniques for mitigating the effects of various econometric issues that arise in value relevance studies.
Ross L Watts - One of the best experts on this subject based on the ideXlab platform.
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the relevance of the value relevance literature for financial accounting standard setting
Journal of Accounting and Economics, 2001Co-Authors: Robert W Holthausen, Ross L WattsAbstract:In this paper we critically evaluate the standard-setting inferences that can be drawn from value relevance research studies that are motivated by standard setting. Our evaluation concentrates on the theories of accounting, standard setting and valuation that underlie those inferences. Unless those underlying theories are descriptive of accounting, standard setting and valuation, the value-relevance literature’s reported associations between accounting numbers and common equity valuations have limited implications or inferences for standard setting; they are mere associations. We argue that the underlying theories are not descriptive and hence drawing standard-setting inferences is difficult. r 2001 Elsevier Science B.V. All rights reserved. JEL classification: M41; M44; G12
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the relevance of the value relevance literature for financial accounting standard setting
2000Co-Authors: Robert W Holthausen, Ross L WattsAbstract:We evaluate the literature that, for standard-setting purposes, assesses the usefulness of accounting numbers on their stock market value association. For several reasons we conclude the literature provides little insight for standard setting. First, the association criterion has no theory of accounting or standard setting supporting it. Standard setters' descriptions of their objectives and accounting practice are both inconsistent with the criterion. Important forces shaping accounting standards and practice are ignored. Second, many tests in the literature rely on valuation models that omit important factors and many studies do not provide links between valuation model inputs and accounting numbers. Finally, there are a variety of significant econometric issues in the studies.
Wei Pan - One of the best experts on this subject based on the ideXlab platform.
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an efficient gene selection technique for cancer recognition based on neighborhood mutual information
International Journal of Machine Learning and Cybernetics, 2010Co-Authors: Wei Pan, Jinmao WeiAbstract:Gene selection is a key problem in gene expression based cancer recognition and related tasks. A measure, called neighborhood mutual information (NMI), is introduced to evaluate the relevance between genes and related decision in this work. Then the measure is combined with the search strategy of minimal redundancy and maximal Relevancy (mRMR) for constructing a NMI based mRMR gene selection algorithm (NMI_mRMR). In addition, it is also found that the first k best genes with respect to NMI are usually enough for cancer classification. We can just perform mRMR on these genes and remove the rest in the preprocessing step, which will lead to reduction of computational time. Based on this observation, an efficient gene selection algorithm, denoted by NMI_EmRMR, is proposed. Several cancer recognition tasks are gathered for testing the proposed technique. The experimental results show NMI_EmRMR is effective and efficient.
Glenn Stewart - One of the best experts on this subject based on the ideXlab platform.
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using enterprise information architecture methods to model wicked problems in information systems design research
Pacific Asia Conference on Information Systems, 2014Co-Authors: Wayne Hellmuth, Glenn StewartAbstract:Design Science is the process of solving ‘wicked problems’ through designing, developing, instantiating, and evaluating novel solutions (Hevner, March, Park and Ram, 2004). Wicked problems are described as agent finitude in combination with problem complexity and normative constraint (Farrell and Hooker, 2013). In Information Systems Design Science, determining that problems are ‘wicked’ differentiates Design Science research from Solutions Engineering (Winter, 2008) and is a necessary part of proving the relevance to Information Systems Design Science research (Hevner, 2007; Iivari, 2007). Problem complexity is characterised as many problem components with nested, dependent and co-dependent relationships interacting through multiple feedback and feed-forward loops. Farrell and Hooker (2013) specifically state for wicked problems “it will often be impossible to disentangle the consequences of specific actions from those of other co-occurring interactions”. This paper discusses the application of an Enterprise Information Architecture modelling technique to disentangle the wicked problem complexity for one case. It proposes that such a modelling technique can be applied to other wicked problems and can lay the foundations for proving Relevancy to DSR, provide solution pathways for artefact development, and aid to substantiate those elements required to produce Design Theory.
