Results 111 to 120 of about 29,161,156 (242)

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, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

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

Strategic Alliances in the Global Airline Industry [PDF]

Strategic alliances are common to any industry. Their presence is felt quite significantly in the airline industry. Starting in the US in 1978 deregulation of airline industry has since brought about sea changes in functioning of the industry. This paper
Goel, A.
core  

Relationships, Layoffs, and Organizational Resilience: Airline Industry Responses to September 11 [PDF]

The terrorist attacks of September 11th, 2001 affected the U.S. airline industry more than almost any other industry. Certain of these companies emerged successful, however, and demonstrated remarkable resilience while others languished.
Victor Rivas, Kim Cameron, Jody Hoffer Gittell, Sandy Lim   +3 more
core  

From Coase to culture? Visible Hands Build Equilibria

Economica, EarlyView.
Abstract This essay proposes that the classic distinction between firms and markets in Ronald Coase's 1937 paper ‘The nature of the firm’ (Economica, vol. 4, pp. 386–405) be gracefully retired, having been duly celebrated for its field‐launching contribution to organizational economics.
Robert Gibbons
wiley   +1 more source

Digital platform strategies from an incumbent perspective: An exploration of contextual factors and connectors

European Management Review, EarlyView.
ABSTRACT Multi‐sided platform (MSP) models have become more relevant for incumbent companies, requiring them to develop MSP engagement strategies. This study sheds light on the complex process incumbents undergo in developing platform strategies. Adopting an inductive research design, we conducted interviews with 37 decision‐makers across 35 incumbent ...
Lukas Zechel, Vivek K. Velamuri
wiley   +1 more source

THE CHOSEN INSTRUMENT? RECONSIDERING THE EARLY RELATIONSHIP BETWEEN PAN AMERICAN AIRWAYS AND THE U.S. GOVERNMENT

Essays in Economic and Business History, 2004
During the late I920s and early 1930s, Pan American Airways became known as the U.S. “chosen instrument” for international commercial aviation. Most scholarly work about the U.S.
Erik Benson
doaj   +2 more sources

Climate Regulation and ESG Disclosure in Maritime Transport

European Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika, Theodore Syriopoulos   +1 more
wiley   +1 more source

Global Interns or Learners of Japanese?: American Interns’ Negotiation of Positioning Across Orders of Indexicality in Japanese Workplaces

International Journal of Applied Linguistics, EarlyView.
ABSTRACT Amid Japan's internationalization efforts, foreign employees are positioned as global English‐speaking talent while simultaneously facing expectations to conform to Japanese linguacultural norms. This study examines how such tensions are negotiated through the narratives of two interns—one African American and one Vietnamese American—in ...
Hae Ree Jun
wiley   +1 more source

The road to hell is paved with good intentions: A review and research agenda on rebound effects and win–win strategies

International Journal of Management Reviews, EarlyView.
Abstract Rebound effects describe how efficiency improvements in energy or resource use can increase demand, thereby partially or fully offsetting expected environmental savings. This dynamic complicates win–win strategies that aim to improve environmental and financial performance.
Jozef Cossey, Aurélien Acquier
wiley   +1 more source