Results 91 to 100 of about 12,570 (255)
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
THE URGENCY OF DEVELOPING A COMPREHENSIVE STRATEGY OF UKRAINIAN AIRLINES TO FOREIGN MARKETS
Nauka ta progres transportu, 2009 In the article the influence of modern processes in the world economy on forming a transport provision in the field of tourism is analyzed.
N. V. Skydonenko
doaj
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads
The RAND Journal of Economics, EarlyView.ABSTRACT The trade‐off between market power and efficiency gains is central to antitrust analyses of mergers, but empirical evidence quantifying efficiencies remains limited. Using transaction‐level data from U.S. freight railroads (1985–2005), this article quantifies merger‐induced cost efficiencies, driven mainly by eliminating inter‐railroad ...
Yanyou Chen
wiley +1 more source
A CHOICE OF THE SUPPLIER OF AIRPORT GROUND HANDLING BASED ON DECISION-MAKING SYSTEM
Научный вестник МГТУ ГА, 2016 Now the question of effective management of activity of the airport is very actual, particularly, the search of new methods in processes of interaction of the airport and airline. Based on certified requirements to the airport and to airline in providing
N. M. Kuzmina
doaj
IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms
Accounting &Finance, EarlyView.ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie +2 more
wiley +1 more source
INNOVATIVE MANAGEMENT IN AIRLINES
Научный вестник МГТУ ГА, 2016 The issues of innovation strategy selection, innovative planning system formation, innovative activity organization, creative activity of personnel are considered. The specific features of airlines innovative activity, the structure of innovative process
D. A. Sidorov
doaj
Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures
Accounting &Finance, EarlyView.ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley +1 more source
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Quantitative Metrics for Edge Bundling of Network Visualizations
Computer Graphics Forum, EarlyView.Abstract Edge bundling is widely used for reducing visual clutter in large 2D network and trajectory visualizations. Various edge bundling methods have been proposed, each producing qualitatively distinct outputs for the same data; however, few quantitative metrics exist for systematic evaluation. In this paper, we propose a set of quantitative metrics
M. Wallinger +3 more
wiley +1 more source