Results 71 to 80 of about 662,597 (320)

Foreign banks management in the context of a pandemic: problems and solutions

E-Management, 2020
The article discusses the problems encountered by enterprises in the financial sector in the context of the COVID-19 pandemic. The paper gives examples of management actions of the largest banks in Italy, Brazil, South Korea, China, Portugal, Singapore ...
Sh. U. Niyazbekova
doaj   +1 more source

Alternative Price Dynamics and Valuation of Flexible Strategies

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this article, we study the optimal operational strategy of production projects. We investigate different underlying price models and determine the optimal barriers of transition to suspension, recovery, or irreversible abandonment of productive activity.
Cristina Bertolosi, Gianluca Fusai, Ioannis Kyriakou   +2 more
wiley   +1 more source

Lower of Cost or Market Inventory Valuation: IFRS Versus US GAAP [PDF]

, 2014
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are ...
Ehoff, Clemense, Jr., Gray, Dahli
core   +1 more source

The Impact of Geopolitical Risk on Trade Credit

International Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

International Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi, Wenjun Wu, Yifan Chen, Chunyang Wang   +3 more
wiley   +1 more source

The recognition of an accounting practice and its timing as signalling tools. [PDF]

This paper extends the literature on the signalling function of accounting and financial information by investigating the information content of the adoption of a certain accounting practice, namely the recognition of deferred taxes in the financial ...
Gaeremynck, Ann, Van de Gucht, Linda
core  

I Can't Split Myself in Two (or Five): Job Crafting in Highly Demanding and Interdependent Work Environments

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees in highly demanding, interdependent work environments face a dilemma: while avoidance‐focused job crafting can preserve their own well‐being, these self‐initiated changes to their jobs could negatively affect coworkers. Drawing on qualitative interviews with 81 employees concurrently working for multiple agile teams in a European ...
Helene Tenzer, Martin Hoegl, Maria Tims, Philip Yang, Steffen Wütz   +4 more
wiley   +1 more source

Exploring production of social and economic value in social enterprises through a business model framework

Strategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green, Peter Bradley, Glenn Parry   +2 more
wiley   +1 more source

DEFERRED TAXES GENERATED BY THE CAPITALIZED INTERESTS IN THE AMOUNT [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
According to the General Framework for preparing and presenting the financial statements elaborated by IASB, the utility of information is provided by attributes (qualitative features), such as: intelligibility, relevance, credibility and comparability.
PALIU – POPA LUCIA, COSNEANU LAVINIA
doaj  

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

Strategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah, Ahmed Adel Tantawy   +1 more
wiley   +1 more source