Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Sebastian D. Becker"'
Publikováno v:
Contemporary Accounting Research. 37:2224-2256
Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a m
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
European Journal of Applied Mathematics, 32 (3)
Nowadays many financial derivatives, such as American or Bermudan options, are of early exercise type. Often the pricing of early exercise options gives rise to high-dimensional optimal stopping problems, since the dimension corresponds to the number
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10dbec1a47029ebfc4b2e037c07493f5
https://hdl.handle.net/20.500.11850/482034
https://hdl.handle.net/20.500.11850/482034
Publikováno v:
SSRN Electronic Journal.
For the design of the pension system, it is crucial to disentangle the employment responses related to the substitution effect and the income effect. In this paper, we provide causal evidence regarding the importance of the income effect, which is ge
Autor:
Sebastian D. Becker, Utz Schäffer
Publikováno v:
Controlling & Management Review. 61:8-15
Autor:
Ramon Braunwarth, Arnulf Jentzen, Philippe von Wurstemberger, Sebastian D. Becker, Martin Hutzenthaler
One of the most challenging issues in applied mathematics is to develop and analyze algorithms which are able to approximately compute solutions of high-dimensional nonlinear partial differential equations (PDEs). In particular, it is very hard to de
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e19edb4c1d9baa7b7558584caf07c8ec
https://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&origin=inward&scp=85097474816
https://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&origin=inward&scp=85097474816
Publikováno v:
Contemporary Accounting Research. 33:1489-1517
This article examines how corporate reliance on budgets is affected by major changes in the economic environment. We combine survey and archival data from the economic crisis that began in 2008. The results indicate that budgeting became more importa
In this paper we introduce a numerical method for nonlinear parabolic PDEs that combines operator splitting with deep learning. It divides the PDE approximation problem into a sequence of separate learning problems. Since the computational graph for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3fd074a6827c39902e476adb9f6cff5e
Publikováno v:
Comptabilité Contrôle Audit. :105-137
La comptabilite par activites (ABC) compte parmi les innovations manageriales les plus importantes. Cependant, sa diffusion dans le monde des entreprises est paradoxale. L’ABC a un interet tres important, mais sa diffusion reste relativement modest