Results 121 to 130 of about 3,436 (168)

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Re-theorizing the Sexual Minority Closet: Evidence From Queer South Asian Women. [PDF]

Can Rev Sociol
Patel S.
europepmc   +1 more source

Changing Public Attitudes Toward the Employment of Formerly Incarcerated People: The Role of “Human Resources Social Advocacy”

Human Resource Management Journal, EarlyView.
ABSTRACT This registered report aims to evaluate the extent to which the human resources function can change public attitudes toward a controversial social issue. Focusing on the employment of formerly incarcerated people, we explore the novel concept of “human resources social advocacy” (HRSA), an interventionist approach through which HR might pro ...
Prue Burns, Marco De Sisto, Andrew Timming, Jun Gu   +3 more
wiley   +1 more source

Entropy-Based Patent Valuation: Decoding "Costly Signals" in the Food Industry via a Robust Entropy-TOPSIS Framework. [PDF]

Entropy (Basel)
Li X, Liu W, Liang X, Zhou A.
europepmc   +1 more source

From Conflicting Outcomes to Mutual Losses: How Punitive Responses to Problematic Substance Use Suppress Help‐Seeking and Cause Harm

Human Resource Management Journal, EarlyView.
ABSTRACT Problematic substance use (PSU) is a significant, inadequately managed people management challenge. Drawing on the conflicting outcomes and mutual losses perspectives on HRM and employee wellbeing, and using Job Demands‐Resources theory to explain underlying strain‐driven loss cycles, we examine factors shaping PSU and help‐seeking among 575 ...
Karen Maher, Aoife M. McDermott, Andrew Clements, Emmert Roberts, Sally Pezaro   +4 more
wiley   +1 more source

Man vs. machine: Multi-country experimental evidence on the quality and perceptions of AI-generated research blog content. [PDF]

PLoS One
Keenan M, Karachiwalla N, Koo J, Mwangi C, Breisinger C, Kim M.   +5 more
europepmc   +1 more source

Demand Estimation with Text and Image Data

The RAND Journal of Economics, EarlyView.
ABSTRACT We propose a demand estimation approach that leverages unstructured data to infer substitution patterns. Using pre‐trained deep learning models, we extract embeddings from product images and textual descriptions and incorporate them into a mixed logit demand model.
Giovanni Compiani, Ilya Morozov, Stephan Seiler   +2 more
wiley   +1 more source

Taxonomical modeling and classification in space hardware failure reporting. [PDF]

Sci Rep
Palacios D, Hill TR.
europepmc   +1 more source

Five Principles for a New Economic Consensus

Global Policy, EarlyView.
ABSTRACT This paper puts forward five principles for a new economic consensus, which could serve as a modern alternative to the Washington Consensus of 35 years ago. They are built on new ideas that have gained currency in economics over the past three decades. We also provide examples of the policies that could follow from these principles.
Timothy Besley, Andrés Velasco
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source