Results 141 to 150 of about 221,408 (296)

Misconduct complaints and agents’ incentives: Evidence from housing transactions

open access: yesReal Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Issues and Challenges in Regulation Economics [PDF]

open access: yes
Effective economic regulation demands clear objectives, sound economic reasoning and a careful analysis of the inevitable trade-offs between conflicting societal interests.
Agrell, Per J., Bogetoft, Peter
core   +1 more source

Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson   +3 more
wiley   +1 more source

The Problem of Filing for Bankruptcy in Indonesian Law: Should the Insolvency Test Mechanism be Applied?

open access: yesVolksgeist
The resolution of bankruptcy disputes in Indonesia presents significant challenges due to the ease with which bankruptcy can be filed against debtors, even if they are capable of continuing their business operations and repaying their debts to creditors.
Ermanto Fahamsyah   +4 more
doaj   +1 more source

An Algorithm for the Nucleolus of Airport Profit Problems [PDF]

open access: yes
Airport profit games are a generalization of airport cost games as well as of bankruptcy games.In this paper we present a simple algorithm to compute the nucleolus of airport profit games.In addition we prove that there exists an unique consistent ...
Brânzei, R.   +3 more
core   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

Share Opportunity Sets and Cooperative Games [PDF]

open access: yes
In many share problems there is a priori given a natural set of possible divisions to solve the sharing problem.Cooperative games related to such share sets are introduced, which may be helpful in solving share problems.Relations between properties of ...
Caprari, E.   +4 more
core   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

A Noncooperative Support for Equal Division in Estate Division Problems [PDF]

open access: yes
We consider estate division problems, a generalization of bankruptcy problems. We show that in a direct revelation claim game, if the underlying division rule satisfies efficiency, equal treatment of equals, and weak order preservation, then all (pure ...
Bettina Klaus   +2 more
core  

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

open access: yesContemporary 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

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