Results 41 to 50 of about 4,112 (221)
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, Volume 43, Issue 1, Page 236-265, Spring 2026.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Upward Pricing Pressure in Mergers Where Prices Are Determined Through Joint Bargaining
The Journal of Industrial Economics, Volume 73, Issue 4, Page 523-539, December 2025.ABSTRACT We develop an upward pricing pressure metric for evaluating mergers when prices are negotiated through bilateral bargaining. Our framework is based on deriving the marginal cost reduction required to just offset a price increase due to a horizontal merger in a Nash‐in‐Nash bargaining equilibrium assuming suppliers negotiate with buyers using ...
Keith Brand, Christopher V. Lau
wiley +1 more source
Advanced Energy and Sustainability Research, Volume 6, Issue 11, November 2025.This research explores the use of γ‐valerolactone (γ‐VL), a sustainable and low‐toxic solvent, as an alternative for dye‐sensitized solar cell electrolytes. Results indicate that while γ‐VL is less suitable for outdoor applications, it significantly outperforms traditional solvents like acetonitrile and 3‐methoxypropionitrile under indoor lighting ...
Roberto Speranza +4 more
wiley +1 more source
, 2020 The term eco-efficiency refers to the idea of a gradual improvement in the environmental impact of the production of goods, through an increasing reduction in the inputs used for their production, their toxicity to living organisms, and the associated ...
Gautreau, Pierre
core +1 more source
Recursive algorithm for transition density approximation and simulation of diffusion processes
Statistica Neerlandica, Volume 79, Issue 4, November 2025.ABSTRACT Diffusion processes and more generally, stochastic differential equations (SDEs), are widely used to model natural and financial systems. However, accurately simulating them remains challenging due to the limitations of discretization methods. We propose a recursive algorithm to approximate the transition density of scalar diffusion processes ...
Samir Ben‐Hariz +2 more
wiley +1 more source
Choix et efficience des investissements. Charles Bettelheim
, 1970 Bouvier Jean. Choix et efficience des investissements. Charles Bettelheim. In: Annales. Economies, sociétés, civilisations. 25ᵉ année, N. 1, 1970. pp.
Bouvier, Jean
core +1 more source
Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, Volume 42, Issue 3, Page 1744-1775, Fall 2025.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
wiley +1 more source
Efficience des investissements directs marocains en Afrique
, 2021 La mondialisation a occasionné la libéralisation économique qui a accru à son tour la localisation internationale. Investir dans des pays du Nord vu la concurrence qui s’y opère et les coûts d’investissement élevés rendent la rentabilité difficilement ...
DAHMANI, Mehdi
core +1 more source
Canadian Public Administration, Volume 68, Issue 2, Page 182-206, June 2025.Sommaire Le télétravail est une réalité omniprésente dans les organisations publiques, surtout depuis la COVID‐19. Toutefois, comme il s’agit d’une réalité complexe qui affecte à la fois l’employé, le gestionnaire, l’organisation et la société, il est intéressant de s’interroger sur la façon dont on peut améliorer sa mise en œuvre. Cet article poursuit
François Tremblay, Stéphanie Gagnon
wiley +1 more source
Efficience de l'innovation à Grenoble : fins stratèges et jardiniers méticuleux
, 1997 de Bernardy Michel. Efficience de l'innovation à Grenoble : fins stratèges et jardiniers méticuleux. In: Revue de géographie alpine, tome 85, n°4, 1997. pp.
de Bernardy, Michel
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