Results 81 to 90 of about 102,013 (267)

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

مطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

Animal‐Based Brands Taking the Plant‐Based Opportunity: A Tasting Experiment Exploring Consumer Acceptance of Plant‐Based Brand Extensions

Agribusiness, EarlyView.
ABSTRACT This study investigates how consumer taste and brand equity perceptions shape the acceptance of plant‐based milk products. Using a blind/informed tasting experiment, we evaluated consumers' willingness to buy (WTB) and taste perception of a plant‐based milk alternative produced by a traditional dairy brand, compared with competing plant‐based ...
Federico Parmiggiani, Mirta Casati, Elena Castellari, Fosca Vezzulli, Veronica Vitali, Milena Lambri, Claudio Soregaroli   +6 more
wiley   +1 more source

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

Agribusiness, EarlyView.
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci, Md Deluair Hossen, Andrew Muhammad, Seong‐Hoon Cho   +3 more
wiley   +1 more source

How Does Patient Capital Enhance Agribusiness Resilience? Evidence From Chinese Listed Agribusinesses

Agribusiness, EarlyView.
ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu, Jianling Qi, Liling Jiang, Ronghua Jin, Yuanhao Yu, Lingjing Zhang   +5 more
wiley   +1 more source

PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100

Jurnal Akuntansi Aktual, 2019
Level of disclosure is a disclosure of the information provided as an attachment to the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain
Siti Aisyah, Rohmawati Kusumaningtias
doaj  

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Size, Liquidity, and the Cost of Equity

The Journal of Entrepreneurial Finance, 1991
The inverse association of capitalization and performance is found to hold over a broader range of firms than has been previously studied. This result is found by merging data for listed United States firms with data for listed Australian companies ...
William L. Beedles
doaj   +1 more source

Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets

Agribusiness, EarlyView.
ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez, Olga Isengildina Massa, Michael Liam Smith, Nicole Olynk Widmar   +3 more
wiley   +1 more source

Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2011
This research investigates the relationship between income smoothing and cost of equity. This event study has been done using observations analysis.
A Badri, M-A Qahraman
doaj  

Contemporary Regional Disparities in Robotic‐Assisted Rectal Resection in Japan: A Nationwide Population‐Based Study Using the National Database Open Data

Annals of Gastroenterological Surgery, EarlyView.
Robotic‐assisted rectal resection in Japan increased markedly after national insurance reimbursement in 2018, with a concurrent decline in open surgery. Using NDB Open Data, we found substantial inter‐prefectural heterogeneity in surgical volume and robotic utilization that persisted after age and sex standardization (SCR). Urban–rural differences were
Ryo Ohta, Takeshi Yamada, Key Uehara, Hiromichi Sonoda, Akihisa Matsuda, Seiichi Shinji, Yasuyuki Yokoyama, Goro Takahashi, Nobuhiko Taniai, Hiroshi Yoshida   +9 more
wiley   +1 more source