Multi-attribute group decision-making based on Pythagorean fuzzy rough Aczel-Alsina aggregation operators and its applications to Medical diagnosis. [PDF]
Heliyon, 2023 Hussain A +5 more
europepmc +1 more source
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl +2 more
core
The Information Content of Operational Effectiveness
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth +2 more
wiley +1 more source
Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]
Cost Eff Resour Alloc, 2023 Espinosa O +8 more
europepmc +1 more source
Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms [PDF]
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively ...
Carl-Friedrich Leuschner +2 more
core
Do robots boost productivity? A quantitative meta‐study
Journal of Economic Surveys, EarlyView.ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley +1 more source
Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments
Икономика и компютърни науки. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly
Martin Nikolov
doaj
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske +2 more
core
Robot Adoption and Occupational Health
Oxford Bulletin of Economics and Statistics, EarlyView.ABSTRACT How does robotization affect occupational health? In this paper, we investigate the impact of robot diffusion on workplace accidents and deaths in Italy, for the period 2008–2018. We adopt an instrumental variables (IV) approach that exploits robot adoption in Japan and South Korea to deal with endogeneity.
Mattia Filomena, Francesco Principe
wiley +1 more source