Results 51 to 60 of about 536 (246)
I-Finance, 1970 This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through ...
Dinnul Alfian Akbar
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai +2 more
wiley +1 more source
Value of Information of Improved Traceability in Fresh Produce Markets
Agribusiness, EarlyView.ABSTRACT Traceability plays an important role in promoting a safe food supply by fostering transparent information exchange along the food supply chain. New technological innovations have the potential to improve traceability outcomes, as greater transparency along the food supply chain can aid in pinpointing precise origins of the contamination ...
Kelsey Vourazeris +2 more
wiley +1 more source
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
The Accounting Review, 2016 ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting.
Dutta, Sunil, Patatoukas, Panos N
openaire +3 more sources
Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Annals of Gastroenterological Surgery, EarlyView.Threshold‐optimized machine learning models using routine clinical and laboratory data in 623 adults undergoing appendectomy. Logistic regression (AUC = 0.765) and random forest (AUC = 0.785) were the best‐performing models for appendicitis detection and complicated appendicitis prediction, respectively.
Ivan Males +8 more
wiley +1 more source
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines whether accounting conservatism is associated with firm value in an emerging-market setting and whether this relationship is transmitted through board governance effectiveness (BGE).
مروة بسيونى +3 more
doaj +1 more source
Vernacular Futurism: How Persian Language Users Imagine AI
AI &Innovation, EarlyView.ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley +1 more source
The role of environmental, social, and governance (ESG) in accounting conservatism: Evidence from Brazil [PDF]
Revista Contabilidade & FinançasThis study investigates whether there is an association between environmental, social, and corporate governance (ESG) performance and the demand for accounting conservatism in companies listed on the Brazilian Stock Exchange.
Katia Dalcero +3 more
doaj +1 more source