Results 91 to 100 of about 3,037 (230)
Twenty‐First Century Butlers and the New Spirit of Service
The British Journal of Sociology, EarlyView.ABSTRACT More than 50 years ago, Lewis Coser argued that the “servant” had become obsolete, claiming that such a “premodern” occupation could not function within modernity without religious legitimations. However, with parts of the contemporary service sector exhibiting the very characteristics that Coser viewed as “premodern”—especially within ...
Bryan Boyle
wiley +1 more source
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
[Occupational diseases in an airline company].
Tidsskrift for den Norske laegeforening : tidsskrift for praktisk medicin, ny raekke, 1998 617 cases of occupational health disorders in an average population of approximately 4,400 were reported by the Occupational Health Services of the Norwegian section of SAS during the period 1985 to 1996. Musculoskeletal disorders accounted for approximately 75% of all registered disorders. Wherever possible, occupational disorders should be registered
openaire +1 more source
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
The application of RFID technology in an airline company
, 2021 Havacılık sektörü gün geçtikçe büyümekte taşınan yolcu ve bagaj sayısı da artmaktadır. Taşınan bagaj sayısındaki artış aksaklığa uğrayan bagaj sayısını da arttırmaktadır. Aksaklığa uğrayan her bagaj, havayolu şirketleri için maliyetlere ve yolcular için memnuniyetsizliğe neden olmaktadır.
openaire +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
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
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
Cogent Business & ManagementIn today’s highly competitive airline industry, understanding the factors that influence customer loyalty is paramount for airline companies seeking to maintain a competitive edge.
Nafez Ali, Maha Alfayez
doaj +1 more source