Results 41 to 50 of about 26,568 (291)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

ASSETS AND LIABILITIES MANAGEMENT DURING THE CRISIS - A STUDY ON BANKS IN ROMANIA [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2017
The main objective of this paper is to offer a review of assets-liabilities management models. The use of assets and liabilities management models has been rapidly developing since financial institutions require specific tools in order to minimize their ...
GABAN LUCIAN   +3 more
doaj  

The role of intangible assets and liabilities in firm performance [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
Economics-related theories propound that intangible assets drive corporate financial performance. The resource-based theory, for example, posits that firms in a similar line of business have different performances (Marzo, 2014), Because intangibles are ...
Elham Hamidi   +1 more
doaj  

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

Not All Agreements Are Equal: Heterogeneous Effects of RTAs on Latin American Agri‐Food Exports, 1990–2019

open access: yesAgribusiness, EarlyView.
ABSTRACT Since the final decade of the 20th century, Latin American countries have increasingly regarded the signing of regional trade agreements (RTAs) as a promising strategy for expanding their exports. Within this context, the main objective of this study is to assess the impact of RTAs on agri‐food exports in Latin America over the period 1990 ...
María‐Isabel Ayuda   +2 more
wiley   +1 more source

On the linkages between stock prices and exchange rates: evidence from the banking crisis of 2007-2010 [PDF]

open access: yes, 2013
This study examines the nature of the linkages between stock market prices and exchange rates in six advanced economies, namely the US, the UK, Canada, Japan, the euro area, and Switzerland, using data on the banking crisis between 2007 and 2010 ...
Ali, Faek Menla   +9 more
core   +1 more source

A SYSTEM OF ANALYSIS OF THE TOTAL LIABILITIES TO TOTAL ASSETS RATIO

open access: yesEkonomika, 2010
The problem of solvency, which has been dealt with in many authors’ works, is exceptionally topical nowadays when settlements among companies are performed not in a timely manner, disturbing business possibilities to remain active in the times of ...
Rasa Subačienė, Liuda Villis
doaj   +1 more source

FINANCIAL LIQUIDITY MANAGEMENT IN LOCAL GOVERNMENT UNITS OF THE EASTERN POLAND MACROREGION [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2019
The aim of the study was to assess financial liquidity management in basic local government units of Eastern Poland. Aspects that were mostly considered include the awareness of the importance of financial liquidity among the chief accountants of the ...
Agnieszka Gałecka, Agnieszka Cyburt
doaj   +1 more source

FINANCIAL LIABILITIES: ESSENCE AND ACCOUNTING

open access: yes, 2021
Abstract: All the activities of the state are connected with finance. Their importance has especially increased in connection with the acquisition of state sovereignty of the Republic of Uzbekistan and when the society focused on the formation of a market economy, free movement of goods, services and financial resources, support for competition and ...
openaire   +2 more sources

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

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