1 citations · 1 across the 2 of their papers we have counts for
2 papers
cs.CE2026
Pricing the Unpriced Asset: A Standards-Based Method for Valuing Enterprise Data under IAS 38 and IAS 2
Natasha E. Blycha, James Myint, Dean Arden +7
The recognition and measurement of data assets under current accounting standards presents significant challenges. While International Accounting Standard 38 (IAS 38) provides a fr…
stat.ME2023★ 1 cited
Model Calibration and Validation From A Statistical Inference Perspective
Samson Ting, Thomas Lymburn, Thomas Stemler +2
Despite the general consensus in transport research community that model calibration and validation are necessary to enhance model predictive performance, there exist significant i…