Results 91 to 100 of about 132,246 (219)
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
Maximizing Resource Efficiency in Wireless Networks through Virtualization and Opportunistic Channel Allocation. [PDF]
Sensors (Basel), 2023 Inga E, Inga J, Hincapié R.
europepmc +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Abacus, EarlyView.Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
ASPECTS REGARDING THE DEVELOPMENT OF BUCHAREST STOCK EXCHANGE [PDF]
Capital market in Romania is in a slow process of development, because the performances of the Bucharest Stock Exchange (BSE) are ranking it among the last ones in Europe.
Mirela MATEI
core
Migrant Top Management Team and Corporate Innovation: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu +2 more
wiley +1 more source
Impact of the COVID-19 pandemic on international business travel and associated health issues: a survey of Japanese public companies. [PDF]
Environ Occup Health PractTsukada YT, Okamura R, Yasutake M.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Assessing the role of spatial externalities in the survival of Italian innovative startups
Regional Science Policy &Practice, EarlyView., 2023 Abstract The paper provides novel empirical evidence about the effects of spatial externalities on the survival of innovative startups in Italy. Using geocoded firm‐level data, we build micro‐geographic measures of specialization and diversity that are robust to the modifiable areal unit problem.
Diego Giuliani +4 more
wiley +1 more source
Sanctions and opportunities: Factors affecting China's high-tech SMEs adoption of artificial intelligence computing leasing business. [PDF]
HeliyonSun W +3 more
europepmc +1 more source