Monterey Bay Aquarium Foundation

Which Integrated Reporting Disclosures Matter for Financial Performance? Evidence from Listed Commercial Banks in Kenya

ABSTRACT : Integrated reporting is intended to connect financial and non-financial information in explaining how organisations create value, yet evidence on its financial relevance remains mixed. Anchored in Signalling Theory and Stakeholder Theory, this study examines whether fi...

Which Integrated Reporting Disclosures Matter for Financial Performance? Evidence from Listed Commercial Banks in Kenya

ABSTRACT : Integrated reporting is intended to connect financial and non-financial information in explaining how organisations create value, yet evidence on its financial relevance remains mixed. Anchored in Signalling Theory and Stakeholder Theory, this study examines whether fi...

High-precision railway track defect identification using YOLOv11: a comparative evaluation with Roboflow 3.0

Purpose This study presents a comparative evaluation of two object detection pipelines, YOLOv11 and Roboflow 3.0, for automated railway track defect identification, assessing their detection accuracy, reliability, computational efficiency, and suitability for real-time deployment...