Results 91 to 100 of about 4,770 (240)

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, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +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

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

Special characteristics of airline food and quality control during processing, transportation, and storage

Shipin yu jixie
To comprehensively improve the whole-process efficiency and quality of airline food, this paper introduced the special characteristics of airline food regarding the nutrition, safety, and flavor under high altitude conditions, especially the changes in ...
ZHANG Qian, YUAN Yuan, TAO Yuan, YAN Bowen   +3 more
doaj   +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, Isabel‐María García‐Sánchez, Filippo Vitolla, Nicola Raimo   +3 more
wiley   +1 more source

FORMATION OF multilevel information educational environment for systematic introduction of information technology in professional education on the aviation enterprises

Научный вестник МГТУ ГА, 2016
The problem of management of development of personnel potential airline is particularly relevant to the current stage of development of the national economy, as the creation of science-based information educational environment of the airline needed for ...
K. S. Ermakov
doaj  

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

Nonmarket strategies, domestic institutional development, and internationalization: Evidence from MENA and sub‐Saharan African regions

European Management Review, EarlyView.
Abstract This study examines the impact of the adoption of nonmarket strategies in domestic markets that drive the internationalization of emerging multinationals (EMNCs) from the MENA and sub‐Saharan African regions. In this study, we consider corporate political activity (CPA) and corporate social responsibility (CSR) of EMNCs and examine their role ...
Nouhaila Ettalibi, Muhammad Saad Baloch, Abubakr Saeed, Hamad Aldawsari, Faris Alzughaibi   +4 more
wiley   +1 more source