Results 101 to 110 of about 33,731 (296)

A Markov approach to credit rating migration conditional on economic states

Canadian Journal of Statistics, EarlyView.
Abstract We develop a model for credit rating migration that accounts for the impact of economic state fluctuations on default probabilities. The joint process for the economic state and the rating is modelled as a time‐homogeneous Markov chain. While the rating process itself possesses the Markov property only under restrictive conditions, methods ...
Michael Kalkbrener, Natalie Packham
wiley   +1 more source

Debt Contracting and Conditional Accounting Conservatism

International Journal of Accounting Research, 2017
This study examines the effects of debt on accounting conservatism in the conglomerate sector. The author proxy debt in the form of total debt (long term plus short term). Conditional accounting conservatism was measured using asymmetric accrual to cash flow conservatism model. Data for the study were obtained from the Nigerian Stock Exchange Fact Book
openaire   +1 more source

Bayesian clustering of multivariate extremes

Canadian Journal of Statistics, EarlyView.
Abstract The asymptotic dependence structure between multivariate extreme values is fully characterized by their projections on the unit simplex. Under mild conditions, the only constraint on the resulting distributions is that their marginal means must be equal, which results in a nonparametric model that can be difficult to use in applications ...
Sonia Alouini, Anthony C. Davison
wiley   +1 more source

Accounting conservatism and corporate governance. [PDF]

We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics.
García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando   +2 more
core  

Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to ...
Sofia Gomes, João M. Lopes, Elisabete Nogueira   +2 more
wiley   +1 more source

Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]

Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando   +2 more
core  

Adaptive Probability Theory: Human Biases as an Adaptation [PDF]

, 2005
Humans make mistakes in our decision-making and probability judgments. While the heuristics used for decision-making have been explained as adaptations that are both efficient and fast, the reasons why people deal with probabilities using the reported ...
Martins, André C. R.
core  

Bridging Theory and Prediction: A Hybrid SEM and Machine Learning Approach to Optimize Lean Construction for Megaproject Sustainability in China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Construction megaprojects, large‐scale, complex, and capital‐intensive, are particularly prone to inefficiencies, cost overruns, delays, and environmental degradation due to fragmented workflows, stakeholder misalignment, and resource intensity.
Abdelazim Ibrahim, Tarek Zayed, Zoubeir Lafhaj, Ahmed Maged, Ahmed Farouk Kineber, Jingchao Yang   +5 more
wiley   +1 more source

Corporate Financial Policies With Overconfident Managers [PDF]

Many financing choices of US corporations remain puzzling even after accounting for standard determinants such as taxes, bankruptcy costs, and asymmetric information.
Geoffrey Tate, Jonathan Yan, Ulrike Malmendier   +2 more
core  

Analytical stress solution framework for lined compressed air energy storage chambers and its application to safe burial depth determination and supporting effectiveness evaluation

Deep Underground Science and Engineering, EarlyView.
An analytical framework delivers a closed‐form stress solution for lined compressed air energy storage chambers, enabling the determination of the minimum safe burial depth. The solution quantitatively evaluates lining support effectiveness, offering a reliable tool for chamber design and optimization.
Zeyuan Sun, Cheng Zhao, Jinquan Xing, Qinyuan Luo   +3 more
wiley   +1 more source