Estimating geographic variation of infection fatality ratios during epidemics. [PDF]
Ladau J +14 more
europepmc +1 more source
Segment information disclosure and trade credit
Abstract We examine the effect of mandatory segment disclosure on trade credit financing. Segment disclosure reduces the information advantage of suppliers relative to investors in evaluating firm default risk, reducing firms' reliance on trade credit. Exploiting the adoption of SFAS 131 as a shock to segment disclosure, we find that segment disclosure
Obada Almajali, Phil Holmes, Bin Xu
wiley +1 more source
Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database. [PDF]
Bathla S, Sharma AK, Kandpal V.
europepmc +1 more source
Neurophysiological Methods in Accounting and Finance
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Application of vegetation restoration technology in ecological restoration of urban water pollution. [PDF]
Shi L, Xue T.
europepmc +1 more source
Abstract Governments have become increasingly active players in corporate social responsibility (CSR), with many countries adopting more stringent regulations for firms to pursue goals not limited to profit‐making. However, more recently, some jurisdictions have seen a backlash against CSR, which implies that the state's role in CSR is reversing from ...
Alan Brejnholt +2 more
wiley +1 more source
Determinants of voluntary disclosure: An empirical analysis of financial, market, and organizational factors. [PDF]
Nakai Y, Yoshida M.
europepmc +1 more source
Dynamic capital allocation in general insurance
Abstract This paper provides a model for allocating capital to different insurance lines with varying development periods for a value‐maximizing insurance company. In our model, the company makes capitalization and exposure decisions considering its capital level and its relevant loss history.
Qiheng Guo +2 more
wiley +1 more source
Synthesis of Carbon-Zinc Oxide Microspheres Decorated with Ammonium Polyphosphate (APP) for Synergistic Flame Retardancy in Polypropylene Composites. [PDF]
Mendoza JJ +6 more
europepmc +1 more source
What Are The Drivers of Labour Productivity in Italy?
ABSTRACT This paper introduces a novel sign restriction identification within a structural Bayesian vector autoregression (VAR) to analyse how labour productivity responds to supply and demand shocks and to quantify the contribution of shocks to cyclical fluctuations.
Josué Diwambuena, Francesco Ravazzolo
wiley +1 more source

