Results 91 to 100 of about 41,359 (312)

Promise‐Keeping Reputations in an Investment Game: An Experimental Investigation

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT We design a controlled laboratory experiment to mitigate moral hazard problems in livestream shopping when sellers make promises to buyers. In our experiment, the promise‐keeping reputation mechanism allows sellers to send promises to buyers while buyers can observe the sellers' historical promise‐keeping records. Results demonstrate that bare
Ninghua Du, Qun Zhao
wiley   +1 more source

Asset Returns and Economic Risk [PDF]

open access: yes, 2002
The capital asset pricing model (CAPM), favored by financial researchers and practitioners fifteen years ago, holds that the extra return on a risky asset comes from bearing market risk only.
Robotti, C
core  

Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens

open access: yesJournal of Operations Management, EarlyView.
ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley   +1 more source

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

open access: yesStrategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

Corruption and earnings quality: further evidence and exploration from Indonesia

open access: yesCogent Economics & Finance
Corruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings.
Eko Arief Sudaryono   +4 more
doaj   +1 more source

Predicting financial markets with Google Trends and not so random keywords

open access: yes, 2013
We check the claims that data from Google Trends contain enough data to predict future financial index returns. We first discuss the many subtle (and less subtle) biases that may affect the backtest of a trading strategy, particularly when based on such ...
Ayed, Ahmed Bel Hadj, Challet, Damien
core   +3 more sources

The Bazaar as a Model for Knowledge Work

open access: yesKnowledge and Process Management, EarlyView.
ABSTRACT This paper presents fieldwork that extends existing metaphors of knowledge work as a process shaped by hierarchical or market forces. A qualitative, ethnographic study of six knowledge‐intensive businesses in two countries identifies striking parallels with the Middle Eastern bazaar in contrast to Western impersonal markets and hierarchies. We
Reed Elliot Nelson   +2 more
wiley   +1 more source

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

open access: yesBusiness Research, 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
doaj   +1 more source

Reconsidering Volume‐Based Drug Procurement Policy: The Consequences of Manufacturers' Optimal Production Planning and Breach Strategies

open access: yesNaval Research Logistics (NRL), EarlyView.
ABSTRACT This paper examines the impacts of Volume‐Based Procurement (VBP) policies on pharmaceutical supply chains, with a focus on the strategic behaviors of manufacturers. VBP aims to reduce costs and stabilize supplies by centralizing procurement through competition based on volumes and prices.
Nani Zhou, Tong Wang, Guohua Wan
wiley   +1 more source

Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]

open access: yes
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann   +2 more
core  

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