Results 11 to 20 of about 228,212 (210)
Enterprise system implementation and cash flow volatility
Contemporary Accounting Research, Volume 40, Issue 3, Page 1937-1965, Fall 2023., 2023 Abstract This study investigates the financial and operational implications of enterprise systems (ESs) in corporate risk management. Using matched difference‐in‐differences analyses based on ES implementation events, we document a significant reduction in the volatility of operating cash flows following ES implementations.
Alfred Z. Liu +2 more
wiley +1 more source
Canadian Geographer / Le géographe canadien, Volume 67, Issue 1, Page 106-123, Spring / printemps 2023., 2023 Payments for ecosystem services (PES) are a conservation initiative that offer payments to people who own or manage lands that provide desired ecosystem services. Utilizing mixed methods, I examine how PES in the form of government‐issued forestry incentives interact with land tenure to affect carbon storage in Guatemala's Western Highlands.
Nicolena vonHedemann
wiley +1 more source
Journal of Consumer Affairs, Volume 57, Issue 1, Page 619-647, Spring 2023., 2023 Abstract When developing products and services for base of the economic pyramid (BoP) consumers, it has been widely assumed that organizations must set extremely low prices that are dependent on substantial product acceptance and economies of scale. However, such pricing is often not feasible.
Christopher P. Blocker +2 more
wiley +1 more source
Transactions of the Philological Society, Volume 120, Issue 3, Page 351-374, November 2022., 2022 Abstract This paper presents a comparative analysis of two Spanish constructions that are usually characterised as passive, namely the periphrastic or attributive passive – formed with the verb ser ‘be’ plus a participle – and the reflexive passive – formed with third‐person reflexive clitic se.
Miguel A. Aijón Oliva
wiley +1 more source
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Contemporary Accounting Research, Volume 39, Issue 4, Page 2861-2902, Winter 2022., 2022 ABSTRACT We examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Alissa I. Brühne, Deborah Schanz
wiley +1 more source
Walking the Talk? Managing Errors in the Audit Profession*
Contemporary Accounting Research, Volume 39, Issue 4, Page 2696-2729, Winter 2022., 2022 ABSTRACT Errors reflect unintended deviations from plans or goals and commonly carry negative connotations. Although errors cannot be eliminated, they offer opportunities for learning and innovation. Audit firms employ powerful mechanisms, such as review processes, to prevent or detect audit errors and safeguard their work in the public interest.
Anna Gold +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, Volume 29, Issue 4, Page 779-794, July 2022., 2022 Abstract This work focuses on the study of how green strategies (GBS) and eco‐innovation (EI) contribute to increasing sustainable and financial performance in the context of the Mexican manufacturing industry, and whether these relationships are mediated by the practices involved in sustainable supply chains (SSCs).
Rubén Michael Rodríguez‐González +2 more
wiley +1 more source
What influences the implementation of IFRS for SMEs? The Brazilian case
Accounting &Finance, Volume 62, Issue 2, Page 2947-2992, June 2022., 2022 Abstract We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A logit regression on the factors associated with non‐implementation using 426 valid observations suggests that inconsistencies and ...
Flauzeliton José Aparecido Gonçalves +2 more
wiley +1 more source
Review of Policy Research, Volume 39, Issue 3, Page 353-378, May 2022., 2022 Abstract How can agencies that have operational activities as a primary focus improve the procurement and transition of innovative technologies, particularly from the private sector? This study seeks to inform scholars and public‐sector managers about organizational design for innovation and technology acceleration using a systems approach. It examines
Patrick S. Roberts, Jon Schmid
wiley +1 more source
Tecnología de la Información y Comunicación (TIC) como estrategias de marketing y su contribución a la competitividad del sector turístico hotelero de la Ciudad de Estelí, Nicaragua, en el I semestre del 2016 [PDF]
, 2016 La presente investigación se realizó en la Ciudad de Estelí, año 2016. Participaron turistas y gerentes y/o propietarios de los hoteles inscritos en el Instituto Nicaragüense de Turismo, delegación de Estelí.
Golovina, Natalia +2 more
core +1 more source