Results 201 to 210 of about 164,306 (304)

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu   +3 more
wiley   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

Debt Instruments of Transport Leasing Companies Funding

open access: yesWorld of Transport and Transportation, 2020
openaire   +2 more sources

A new acoustic telemetry tag that identifies carrier mortality by monitoring activity level

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract We present a new acoustic telemetry tag capable of detecting whether its carrier stops moving for long enough to presume the organism has died, and of reporting the time elapsed since movement ceased. The tag uses existing environmental sensor technology together with an algorithm with user‐specifiable thresholds, and importantly, can separate
Karl P. Phillips   +7 more
wiley   +1 more source

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