Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen +2 more
core
Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Independent companies in the tobacco supply chain: transparency and environmental social governance. [PDF]
Tob ControlDunwoodie Stirton F +4 more
europepmc +1 more source
Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting [PDF]
This paper analyzes whether the new business segment reporting disclosure rules, SFAS 131, will actually provide capital market participants with more predictive ability than the previous rules. For this we conduct three experiments. Two experiments with
Bar-Yosef, Sasson, Venezia, Itzhak
core
Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?
Agribusiness, EarlyView.ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley +1 more source
Twenty-First Century Data Systems: Evolving Cancer Registries to a Learning Health System. [PDF]
Learn Health SystYu PP +4 more
europepmc +1 more source
Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting [PDF]
Since the work of Guthrie & Petty (2000) several studies on intellectual capital (IC) reporting have been made to analyze the company disclosure process both public and private communication channels.
Lino Cinquini +3 more
core
India–United States Agricultural Trade Under the America‐First Agenda
Agribusiness, EarlyView.ABSTRACT This article examines India–United States agricultural trade under the America‐First agenda, highlighting trade patterns, tariff structures, and potential impacts of United States trade policies. Total agricultural trade remains modest at $7 billion annually, with India imposing higher tariffs (average 39%) than the United States (5%).
Badri N. Gopalakrishnan +2 more
wiley +1 more source
Supporting entrepreneurial resilience: An experimental study protocol. [PDF]
PLoS OneSinha K +6 more
europepmc +1 more source