Results 121 to 130 of about 101,897 (283)
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
Income Shocks, Coping Strategies, and Consumption Smoothing. An Application to Indonesian Data [PDF]
Using the Indonesian Family Life Survey, this study investigates whether Indonesian farmers respond differently to income shocks (crop loss) depending on the level of their asset ownership, and whether their responses are aimed at preserving consumption ...
Francesca Modena, Gabriella Berloffa
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Consumption smoothing and liquidity income redistribution [PDF]
, 2006 We show theoretically that income redistribution benefits borrowingconstrained individuals more than is implied by standard relative-income and uninsurable-risk considerations.
Bertola, Giuseppe, Koeniger, Winfried
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Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Consumption soothing and vulnerability in the Zone Lacustre, Mali [PDF]
"This paper explores risk sharing in the Zone Lacustre, Mali, as viewed through the lens of consumption smoothing. We find that idiosyncratic shocks appear to have little impact on consumption, and that households respond to these shocks in a variety of ...
Harrower, Sarah, Hoddinott, John
core +3 more sources
Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage dan Kepemilikan Institusional terhadap Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013 [PDF]
, 2014 The tedency of users financial report are contained the profit of profit and loss report. In the meantime manager, appraised his performance based on the information of profit and loss report. Until the appearance of profit management.
Oviani, Z. (Zulia) +1 more
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Mapping and Innovating Business Models of Food Hubs in Short Food Supply Chains
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Short food supply chains (SFSCs) offer sustainable alternatives to conventional food systems (CFSCs) but require effective intermediaries to scale and remain competitive. Food Hubs (FHs) serve this role by enhancing SFSC efficiency and market reach while upholding community‐oriented values. However, limited research has examined how FHs design
Marije Renkema‐Singh +2 more
wiley +1 more source
Factors Affecting Income Smoothing
Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020), 2020 null Yanti, Wilbert Jonathan Holinata
openaire +1 more source
Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim +3 more
wiley +1 more source
, 1994 The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods.
openaire +2 more sources