Results 71 to 80 of about 11,826 (224)
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Methodological Approaches to Locating Outlets of the Franchise Retail Network [PDF]
Problemi Ekonomiki, 2016 Methodical approaches to selecting strategic areas of managing the future location of franchise retail network outlets are presented. The main stages in the assessment of strategic areas of managing the future location of franchise retail network ...
Grygorenko Tetyana M.
doaj
Processual antecedents of perceived channel conflict in franchising
Journal of Business Economics and Management, 2014 In this study, we develop and examine the network of relationships explaining perceived conflict in franchise relationships from a franchisee perspective.
Scott K. Weaven +3 more
doaj +1 more source
Competition in Rail Transport: A New Opportunity for Railways? [PDF]
, 1993 Throughout Europe, and in many other parts of the world, railways are suffering from declining market share and deteriorating financial performance; consequently there is renewed interest in deregulation and the introduction of competition into rail ...
Nash, C.A., Preston, J.M.
core
Addiction, EarlyView.Abstract Background and aims The United Kingdom Government is committed to reducing alcohol consumption through increasing the availability of alcohol‐free and low‐alcohol (No/Lo) drinks; however, little is known about whether these products are equally available across different types of neighbourhoods, which may have implications for inequalities in ...
Roberto Valiente +5 more
wiley +1 more source
Critical Success Factors for Franchised Restaurants Entering the Kenyan Market
SAGE Open, 2015 In today’s globalized world, businesses look to expand to have a global presence. Restaurant businesses have expanded internationally using franchising. This study sought to determine the critical success factors (CSFs) of a franchised restaurant system ...
Lucy Gikonyo +2 more
doaj +1 more source
Privatisation and Franchising of British Train Operations: the decline and derailment of the Great North Eastern Railway [PDF]
, 2007 As a result of the 1993 Railways Act, the British railways industry was privatised which resulted in the separation of ownership and control of the railway infrastructure (track, signals and stations) from that of passenger train operations.
Li, CA, Stittle, J
core
Australian Journal of Politics &History, EarlyView.ABSTRACT This article explores Australian media commentary on white Rhodesians migrating to Australia, focusing on the period of Malcolm Fraser's prime ministership (1975–1983). The main argument is that the Australian media debates about whether to classify white Rhodesians as ‘migrants’ or ‘refugees’ were not merely semantic but reflected a deeper ...
George Bishi, Ana Stevenson
wiley +1 more source
An overview of franchising in the hospitality industry of Turkey [PDF]
, 2017 Tourism is regarded as one of the fastest growing industries of our time. International hotel chains seem to contribute this development to a great amount. These hotels invest in Turkey since 1950s. Recently, these investments seem to
Erbas, Ali, Yabanci, Orhan
core +3 more sources