Results 61 to 70 of about 1,619,237 (168)
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
The carbon content of billionaire wealth: composition, concentration and taxation
Fiscal Studies, EarlyView.Abstract How large are billionaires' carbon footprints? While increasing evidence highlights large disparities in emissions between and within countries, detailed individual‐level data on emissions portfolios remain scarce. In this paper, we analyse the wealth composition of the top 500 billionaires and construct a dataset linking each of their assets ...
Krystian Bua +5 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
European Airline Mergers, Alliance Consolidation, and Consumer Welfare [PDF]
This paper explores the effects of a European airline merger followed by a consolidation of two competing international alliances. The exercise has been inspired by the Air France-KLM merger, which is expected to spur consolidation of the Northwest-KLM ...
Jan K. Brueckner, Eric Pels
core
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
The strategic use of information in the airline industry [PDF]
This thesis is an empirical investigation of the strategic use of information in the airline industry, and explores the development of competition in the airline industry from an information perspective.
Monteiro, Luis António Domingos Fernandes
core
Contemporary Accounting Research, EarlyView.ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down +2 more
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