Results 191 to 200 of about 378,193 (344)

Bankruptcy Prediction of Manufacturing Companies of India Post-IBC : A Comparative Study Between Various Predictive Techniques

Simrat Kaur, Adarsh Arora, Anil Kumar Goyal, Anjali Munde   +3 more
openalex   +2 more sources

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

Contemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]

Nat Genet
LoTempio JE, Donohue CR, Moreno JD, Santos Rutschman A, Sarnoff J, Sinha MS, Stoeger T, Contreras JL.   +7 more
europepmc   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

The precarious future of consumer genetic privacy. [PDF]

Science
Ram N, Prince AER, Roberts JL, Fox D, Spector-Bagdady K.   +4 more
europepmc   +1 more source

Employee Well-Being, Firm Leverage, and Bankruptcy Risk [PDF]

, 2009
Patrick Verwijmeren, Jeroen Derwall
openalex  

When machines invent: How AI shapes patent litigation outcomes

American Business Law Journal, EarlyView.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley   +1 more source

Requirements for set-off in Japanese law. [PDF]

F1000Res
Okamoto H.
europepmc   +1 more source

Reliance as Promise

American Business Law Journal, EarlyView.
Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley   +1 more source