Results 181 to 190 of about 61,944 (292)

Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads

open access: yesThe 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

An Overview of the Rock Art of AlUla: Tracing Changes in Content and Form Across 12,000 Years of Human History

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Between 2018 and 2021, the Identification and Documentation of Immovable Heritage Assets (IDIHA) Project recorded over 19,000 rock art panels in the AlUla (al‐‘Ulā) region of north‐western Saudi Arabia. This study presents a chronological assessment of the corpus, drawing on superimpositions, datable motifs, inscriptions, and varnish formation,
Maria Guagnin   +3 more
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Buyers' response to third‐party quality certification: Theory and evidence from Ethiopian wheat traders

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract When quality attributes of a product are not directly observable, third‐party certification (TPC) enables buyers to distinguish between quality levels and reward sellers accordingly. We study the adoption of TPC by traders in smallholder‐based agricultural value chains in low‐income countries, where traders aggregate products from many small ...
Gashaw T. Abate   +4 more
wiley   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr   +2 more
wiley   +1 more source

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