Results 91 to 100 of about 3,029 (240)
The British Journal of Sociology, EarlyView.ABSTRACT Gender segregation in paid care work offers a critical lens for understanding how gender inequality is reproduced in contemporary societies. While much research has explained men's absence from paid care through cultural and identity‐based accounts, less has been done to examine the structural mechanisms that sustain the feminisation of care ...
Steven Roberts +3 more
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
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
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
Cross‐Ownership and Welfare‐Inferior Price Competition with Relative Profit Delegation Contracts
Bulletin of Economic Research, EarlyView.ABSTRACT We consider management reward contracts based on relative profit performance under cross‐ownership and find nonequivalence of price and quantity competition. We also examine an endogenous choice of competition mode under unilateral cross‐ownership and show that the welfare‐inferior price competition can appear unless the product's ...
Mingqing Xing, Sang‐Ho Lee
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
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
, 2020 Bu çalışma havayolu endüstrisindeki büyük işletmelerin geleneksel oranlar ile birlikte sektöre özel oran ve ölçülerle analizini içermektedir. Sözü edilen oranlar beraber kullanılarak dünyanın en büyük ve en rekabetçi pazarlarından olan havayolu endüstrisindeki işletmeler finansal performansları bağlamında incelenmekte ve karşılaştırılmaktadır.Oran ...
openaire +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 +1 more
wiley +1 more source