Gabriel P. Pundrich
Assistant Professor University of Florida
- Gainesville FL
I use artificial intelligence/machine learning and natural language processing to help answer relevant accounting questions.
Biography
Areas of Expertise
Media Appearances
Pereira Pundrich, the Engineer Who Analyzes Corporate Communication's Language
Bocconi Knowledge online
2017-07-05
A profile of Professor Pundrich and his research.
Big Data, Artificial Intelligence and Business Professionals
Bocconi Knowledge online
2017-03-11
An overview of big data and its value to businesses.
Social
Articles
Factors Affecting the Value-Relevance of Capitalized Exploration and Evaluation Expenditures Under IRFS 6
SSRNAndrew Ferguson, Stephen Kean and Gabriel Pundrich
2019-08-02
This study examines factors affecting the value-relevance of financial and non-financial disclosure in the context of the long contentious International Financial Reporting Standards (IFRS 6). Relative to the capitalization of R&D expenditures, IFRS 6 follows a far less restrictive approach, delaying the requirement for probable future economic benefits in settings of high uncertainty. We compare the value-relevance of this asset with that of non-financial information commonly reported by mining firms, namely mineral resource estimates.
