Results 81 to 90 of about 233,863 (283)

Optimal investment in age-structured goodwill [PDF]

open access: yes
Segmentation is a core strategy in modern marketing and age-specific segmentation, which is based on the age of the consumers, is very common in practice. A characteristic of age-specific segmentation is the change of the segments composition during time,
Luca Grosset, Silvia Faggian
core  

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang   +4 more
wiley   +1 more source

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi   +3 more
wiley   +1 more source

The Accounting for Goodwill: amortization versus impairment only approach – a debate in academic research

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The paper addresses one of the most controversial issues in accounting: goodwill accounting. The ongoing debate in academia, the regulatory environment, and accounting practice has been present for at least three decades.
Mariusz Andrzejewski   +2 more
doaj   +1 more source

Advertising Versus Sales In Demand Creation [PDF]

open access: yes
Using an analytical model, we investigate the dynamics of a firm with market power whose advertisements and sales contribute to its customers’ stock of goodwill.
Gal Hochman, Oded Hochman
core  

Understanding the effect of seams on the aerodynamics of an association football [PDF]

open access: yes, 2005
The aerodynamic properties of an association football were measured using a wind tunnel arrangement. A third scale model of a generic football (with seams) was used in addition to a 'mini-football'.
Carré M. J.   +6 more
core   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Early prediction of colorectal adenoma risk: leveraging large-language model for clinical electronic medical record data

open access: yesFrontiers in Oncology
ObjectiveTo develop a non-invasive, radiation-free model for early colorectal adenoma prediction using clinical electronic medical record (EMR) data, addressing limitations in current diagnostic approaches for large-scale screening.DesignRetrospective ...
Xiaoyu Yang   +5 more
doaj   +1 more source

DETERMINANTES DO NÍVEL DE DISCLOSURE DAS COMBINAÇÕES DE NEGÓCIOS REALIZADAS PELAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO

open access: yesRACE: Revista de Administração, Contabilidade e Economia, 2016
O objetivo nesta pesquisa foi identificar fatores determinantes para explicar o nível de disclosure das combinações de negócios realizadas pelas empresas brasileiras de capital aberto no período entre 2010 e 2013.
Maíra Melo de Souza   +2 more
doaj   +1 more source

The situational Samaritan: How group reputation threat shapes reparatory behavior

open access: yesJournal of Consumer Psychology, EarlyView.
Abstract Consumers often act to correct the wrongdoings of people close to them, such as family members or friends. The current research demonstrates that consumers may also engage in a variety of reparatory behaviors—from a simple apology to gift‐giving and tipping—to counter the misdeeds of in‐group strangers when their behavior threatens the ...
Julia Von Schuckmann   +3 more
wiley   +1 more source

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