Results 101 to 110 of about 3,260,465 (220)
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
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
Implementing an Effective Cost Control Strategy at Stations: Case Study of PIA
International Journal of Experiential Learning & Case Studies, 2018 This case study describes the process of developing and implementing a strategy to control costs and reduce losses on account of frauds, accounting errors, wrong payments, etc., at the worldwide outstations of an airline where traditional oversight ...
Syed Sartaj Qasim, Tauseef Qureshi
doaj +2 more sources
ON ONE MODEL OF ADMINISTRATION OF THE JOINT POTENTIAL OF AIRCRAFT ENTERPRISE
Научный вестник МГТУ ГА, 2016 The problem of control of the joint potential of airline is examined, the procedure of its estimation taking into account a change in the parameters of external and internal medium is proposed, the comparison of the concepts of joint potential and ...
S. D. Lobanov, M. M. Malakhaev
doaj
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
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
DIGITAL VOICES IN THE SKIES: A NETNOGRAPHIC INVESTIGATION OF SERVICE QUALITY IN TÜRKIYE’S FULL-SERVICE AND LOW-COST AIRLINES [PDF]
Eurasia: Economics & BusinessCompetition among airlines is intensifying as more carriers enter the market, making long-term survival increasingly challenging. Customer satisfaction is a key driver of success, directly influencing passenger loyalty and repurchase intentions.
Santos I.C.M., Tutkun A.
doaj
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