Results 121 to 130 of about 3,369,735 (291)

Earnings quality and CFO financial expertise [PDF]

, 2009
Scope and Method of Study: Financial reporting is a central issue in the capital markets. As financial reporting is mainly the responsibility of chief financial officers (CFOs), the characteristics of a CFO potentially affect the quality of financial ...
Rakhman, Fuad
core  

Too Complex to Choose? The Role of Heuristics in Shaping Farmers' Willingness to Pay for Income Stabilization Tool in Italy

Agribusiness, EarlyView.
ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto, Ruggiero Rippo, Samuele Trestini, Elisa Giampietri, Roberta Raffaelli, Simone Cerroni   +5 more
wiley   +1 more source

Legal Expertise on Corporate Audit Committees and Financial Reporting Quality

, 2011
Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 ...
Zhao, Wanli, Wen, Yuan, Krishnan, Jayanthi, Wanli Zhao, Yuan Wen, Jayanthi Krishnan   +5 more
core   +1 more source

Do More Open Economies Export Less Diversely in Brazilian Agribusiness?

Agribusiness, EarlyView.
ABSTRACT This paper asks whether municipalities with a larger export‐to‐revenue ratio display a more concentrated bundle of exported goods in Brazilian agribusiness. Recent advances in export imputation for Brazilian municipalities allow for an analysis of the concentration profile of each municipality and its association with export openness.
Alan Leal, Michelle Marcia Viana Martins
wiley   +1 more source

How Crop Forecast Similarity, Government Policies, and Macroeconomic Conditions Affect WASDE Forecast Accuracy

Agribusiness, EarlyView.
ABSTRACT The U.S. Department of Agriculture's (USDA) World Agricultural Supply and Demand Estimates (WASDE) play a central role in how agricultural commodity markets process information about supply, demand, and prices. This study examines how global and domestic shocks, as well as policy interventions, are reflected in the similarity of WASDE ...
Zhining Sun, Rabail Chandio, Ani L. Katchova   +2 more
wiley   +1 more source

Firm Performance and Corporate Social Responsibility: The Moderating Role of Board Skills

International Journal of Financial Studies
Purpose: This study examines the association between firm profitability and corporate social responsibility (CSR), with a particular focus on the moderating role of board skills, specifically those with financial and industry expertise.
Rihem Soussi Fathallah, Hamza Nizar, Houssam Bouzgarrou, Abdulrahman Alomair   +3 more
doaj   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

Board Financial Expertise and Corporate Payout Policy

, 2017
This study investigates whether financial experts on the board affect firm economic decisions. Motivated by agency theory, I examine the relationship between board financial expertise and corporate payout policy.
Ji, Amy E.
core  

Interaction Between Operator and Assistant Certification Is Associated With Local Recurrence After Laparoscopic Rectal Cancer Surgery: An Ancillary Analysis of the EnSSURE Study

Annals of Gastroenterological Surgery, EarlyView.
A significant synergistic interaction between operator and assistant certification was associated with a lower risk of local recurrence after laparoscopic rectal cancer surgery. Patients treated by both ESSQS‐qualified operators and assistants had the lowest risk of local recurrence, whereas a single qualification alone was not associated with a ...
Yusuke Sakimura, Hiroyuki Bando, Koya Hida, Tatsunari Fukuoka, Tohru Funakoshi, Fuminori Teraishi, Kay Uehara, Yuji Inoue, Nobuaki Suzuki, Nobuki Ichikawa, Hiroaki Iijima, Akinobu Taketomi, Yoshiharu Sakai, Takeshi Naitoh, Ichiro Takemasa, the EnSSURE study group collaboratives within the Japan Society of Laparoscopic Colorectal Surgery, Akinobu Furutani, Akiyoshi Kanazawa, Akiyoshi Noda, Atsushi Ishibe, Chikayoshi Tani, Daisuke Yamamoto, Fumihiko Fujita, Fumio Ishida, Fumitaka Asahara, Heita Ozawa, Hideaki Karasawa, Hideki Osawa, Hiroaki Nagano, Hiroaki Takeshita, Hirofumi Ota, Hirokazu Suwa, Hiroki Ochiai, Hiroomi Ogawa, Hiroshi Saeki, Hirotoshi Hasegawa, Hisanaga Horie, Hisashi Nagahara, Jun Watanabe, Kaori Hayashibara, Kazuhiro Takehara, Ken Kojo, Ken Okamoto, Kenichiro Saito, Koji Ikeda, Koji Munakata, Koki Otsuka, Koki Goto, Kunihiko Nagakari, Mamoru Uemura, Manabu Shimomura, Manabu Shiozawa, Manabu Takata, Manabu Yamamoto, Masaaki Ito, Masafumi Inomata, Masahiko Watanabe, Masakatsu Numata, Masashi Miguchi, Masatsune Shibutani, Mayumi Ozawa, Mitsuhisa Takatsuki, Naoya Aisu, Naruhiko Sawada, Ryo Ikeshima, Ryo Inada, Ryuichi Oshima, Satoshi Maruyama, Shigehiro Kojima, Shigeki Yamaguchi, Shigenori Homma, Shiki Fujino, Shinichiro Mori, Shinobu Ohnuma, Sho Takeda, Shota Aoyama, Shuji Saito, Shunpei Mukai, Shusaku Takahashi, Takahiro Sasaki, Takahiro Yamanashi, Takeru Matsuda, Takuya Miura, Tatsunori Ono, Tatsuya Kinjo, Tatsuya Shonaka, Teni Godai, Tomohiro Adachi, Tomohiro Yamaguchi, Tomohisa Furuhata, Tomonori Akagi, Toshimoto Kimura, Toshisada Aiba, Toshiya Nagasaki, Toshiyoshi Fujiwara, Tsukasa Shimamura, Tsunekazu Mizushima, Yasuhito Iseki, Yasuo Sumi, Yasushi Rino, Yasuyuki Kamada, Yohei Kurose, Yoshiaki Kita, Yoshihiro Kakeji, Yoshihiro Takashima, Yoshihito Ide, Yoshinori Munemoto, Yoshito Akagi, Yoshiyuki Ishii, Yuki Kiyozumi, Yukihito Kokuba, Yukitoshi Todate, Yusuke Sakimura, Yusuke Shimodaira, Yusuke Suwa   +114 more
wiley   +1 more source

AI‐Assisted Recognition of Actual Ureteral and Pancreatic Injuries in Laparoscopic Colorectal Surgery: A Randomized Video Review Study

Annals of Gastroenterological Surgery, EarlyView.
AI‐generated anatomical highlighting improved surgeons' recognition of actual ureteral injuries during laparoscopic colorectal surgery, including recognition within predefined injury time‐code windows. No significant overall improvement was observed for pancreatic injury, and incorrect adverse‐event judgments did not increase in no‐injury videos. These
Shunjin Ryu, Teppei Kamada, Kai Neki, Asuka Kuwashima, Yuta Imaizumi, Shunsuke Nakashima, Yasuhiro Takano, Yasunobu Kobayashi, Yasuhiro Takeda, Ken Eto   +9 more
wiley   +1 more source