Results 81 to 90 of about 30,924 (262)
ANALYSIS OF ECONOMIC IMPACT OF THE FINANCIAL RISK [PDF]
Annals: Series on Military Sciences, 2015 Indebtedness has two fundamental features for a company: on one hand the obligation to regularly pay certain interests, which means financial expenses, which will diminish the results, and on the other hand the use of credits may cause a surplus of ...
Diana Nicoleta ROSIORU
doaj
The determinants of new capitalizations of R&D expenses in Canada
Corporate Ownership and Control, 2010 Under certain conditions, Canadian and international accounting standards allow firms to present R&D costs in their balance sheets (capitalization). This article analyzes the determinants of new capitalizations of R&D costs by focusing on positive accounting theory and the influence of the CEO.
Florica-Nicoleta Batrinu +1 more
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AI &Innovation, EarlyView.ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen +3 more
wiley +1 more source
What are the reasons for capitalizing advertisement expenses in technology companies
Takahashi, S., Formigoni, H. (2024). Quais são os motivos para capitalização de gastos com propaganda em empresas de tecnologia. Produto técnico-tecnológico.
Takahashi, Silvio, formigoni, henrique
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American Journal of Agricultural Economics, EarlyView.Abstract While multiple factors explain low adoption rates of improved varieties by small‐scale farmers in sub‐Saharan Africa, a key supply‐side constraint is the limited availability of seed embodying new traits in the volume, quality, price, and timeliness required by farmers. This constraint is partly attributable to classical failures in the market
Dawit Mekonnen +5 more
wiley +1 more source
Measuring Firm Performance: Testing a Proposed Model
Studies in Business and Economics, 2018 Firm performance is a very complex and exhaustive concept. It can be related to many factors: starting with variables from balance sheet, income statement or cash-flow statement, continuing with research and development expenses or IT competences, and ...
Herciu Mihaela, Șerban Radu Alexandru
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Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Exploiting the margin: How capitalism fuels AI at the expense of minoritized groups
AI and EthicsAbstract This paper explores the intricate relationship between capitalism, racial injustice, and artificial intelligence (AI), arguing that AI acts as a contemporary vehicle for age-old forms of exploitation. By linking historical patterns of racial and economic oppression with current AI practices, this study illustrates how modern ...
openaire +3 more sources