Results 221 to 230 of about 3,945 (302)

Segment information disclosure and trade credit

Journal of Financial Research, EarlyView.
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]

Heliyon
Bathla S, Sharma AK, Kandpal V.
europepmc   +1 more source

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
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

Dynamic capital allocation in general insurance

Journal of Risk and Insurance, EarlyView.
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, Daniel Bauer, George H. Zanjani   +2 more
wiley   +1 more source

What Are The Drivers of Labor Productivity in Italy?

Oxford Bulletin of Economics and Statistics, EarlyView.
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

The Goldilocks Effect: How the “Just Right” Writing Styles of Global Corporate Responsibility Frameworks Shapes Their Use by Businesses

Regulation &Governance, EarlyView.
ABSTRACT The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications.
Adam William Chalmers, Robyn Klingler‐Vidra   +1 more
wiley   +1 more source

Integrated Reporting: The Relevance of Connectivity in Intellectual Capital Disclosures for Market Valuation

Managerial and Decision Economics, Volume 47, Issue 5, Page 1219-1258, July 2026.
ABSTRACT We study the relevance of connectivity for market valuation. Connectivity describes the degree to which disclosures reflect interrelations between value drivers that help investors better understand the firm's value creation process. We analyze disclosures on the three intellectual capitals, their interactions, and a self‐constructed ...
Christine Reitmaier, Wolfgang Schultze, Nadine Zbiegly   +2 more
wiley   +1 more source

Do robots boost productivity? A quantitative meta‐study

Journal of Economic Surveys, Volume 40, Issue 3, Page 1531-1571, July 2026.
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

3D Printing of Highly Dense and Translucent Zirconia Parts for Dental Applications: Effect of Filament Overlapping

Advanced Materials Technologies, Volume 11, Issue 12, 18 June 2026.
This study formulated a 5Y‐PSZ zirconia paste for extrusion‐based additive manufacturing via direct ink writing, producing dense ceramic structures for dental applications. A colloidal approach with 47 vol% nanometric powder and tailored additives optimized rheology and printability.
Juliana de Freitas Gouveia Silva, Manuel Fellipe Rodrigues Pais Alves, Ana Carolina da Silva, Tiago Moreira Bastos Campos, Renata Marques De Melo, Susana Maria Henriques Olhero   +5 more
wiley   +1 more source

Diversity Snapshots: Intermodal Analysis of Firm Diversity Discourse

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Pictures are a powerful medium to communicate complex and emotive messages. In particular, the human face expresses corporate culture including diversity and equal opportunity. However, despite the recent visual turn in accounting and finance, quantitative research on diversity in photos is scant because automated solutions for identifying and
Jacqueline Gagnon, Alisher Mansurov
wiley   +1 more source