Results 71 to 80 of about 1,220,737 (270)

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, Mark R. Manfredo, Michael N. Kozicki   +2 more
wiley   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

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

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Revista Contabilidade & Finanças, 2014
This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS) in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS
Mateus Alexandre Costa dos Santos, Paulo Roberto Nóbrega Cavalcante   +1 more
doaj   +1 more source

What Explains Racial Differences in Farm Succession Planning? Evidence From Decomposition and Counterfactual Analysis

Agribusiness, EarlyView.
ABSTRACT This paper examines racial differences in farm succession planning using survey data from Tennessee farmers. While observed differences between White and Black farmers are small, decomposition and counterfactual analyses show that structural characteristics, particularly farm size, would predict higher succession planning among White farmers ...
Abdelaziz Lawani, Anna‐Liisa Ihuhwa, Armine Poghosyan   +2 more
wiley   +1 more source

Laparoscopic Surgery Is Associated With Reduced Small Bowel Obstruction Risk After Colorectal Cancer Surgery: A Nationwide Cohort Study of 5458 Patients

Annals of Gastroenterological Surgery, EarlyView.
Abbreviated Abstract This nationwide retrospective cohort study of 5458 colorectal cancer surgeries across 32 Japanese institutions examined the effects of laparoscopic surgery, adhesion prevention materials (APMs), and stoma creation on the 5‐year risk of small bowel obstruction (SBO).
Takeshi Yamada, Fumihiko Fujita, Ken Eto, Kozo Kataoka, Norio Yukawa, Kiichi Sugimoto, Rai Shimoyama, Atsuko Fukazawa, Kensuke Kumamoto, Yuichi Takayama, Akira Komono, Akihisa Matsuda, Ryo Ohta, Hiromichi Sonoda, Koichi Okuya, Keisuke Ihara, Yasuyuki Yokoyama, Takuya Nishino, Yasuki Akiyama, Daisuke Ichikawa   +19 more
wiley   +1 more source

On Estimating Conditional Conservatism [PDF]

, 2011
The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997).
Kothari, S. P., S. P. Kothari, Ball, Ray, Valeri V. Nikolaev, Ray Ball, Nikolaev, Valeri V.   +5 more
core   +1 more source

Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems

Advanced Intelligent Systems, EarlyView.
Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja, Mardavij Roozbehani, Munther A. Dahleh   +2 more
wiley   +1 more source

Effects of the audit committee and the fiscal council on earnings quality in Brazil

Revista Contabilidade & Finanças, 2017
This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional ...
Vitor Gomes Baioco, José Elias Feres de Almeida   +1 more
doaj   +1 more source

The economic determinants of conditional conservatism. [PDF]

We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
core  

Artificial Intelligence for Benign Esophageal Stricture Dilation: An Evidence‐Transferability Framework and Safety‐First Roadmap

AI &Innovation, EarlyView.
ABSTRACT Background Endoscopic dilation is first‐line therapy for symptomatic benign esophageal strictures but remains operator‐dependent. Artificial intelligence (AI) could support assessment, risk stratification, and documentation; however, evidence from adjacent tasks is often mistaken for procedure‐specific validation.
Ahmed A. Salman, Mohamed A. Salman
wiley   +1 more source