Results 91 to 100 of about 2,921 (234)

Marketing low-cost airline services to business travellers

Journal of Air Transport Management, 2001
Abstract A number of EU low-cost airlines have reported their success in attracting business travellers on some of their routes. Recent research shows that business travellers working for small companies are more willing to trade in-flight service, frequency and FFP points for lower fares than those working for larger companies.
openaire   +3 more sources

Twenty‐First Century Butlers and the New Spirit of Service

The British Journal of Sociology, EarlyView.
ABSTRACT More than 50 years ago, Lewis Coser argued that the “servant” had become obsolete, claiming that such a “premodern” occupation could not function within modernity without religious legitimations. However, with parts of the contemporary service sector exhibiting the very characteristics that Coser viewed as “premodern”—especially within ...
Bryan Boyle
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads

The RAND Journal of Economics, EarlyView.
ABSTRACT The trade‐off between market power and efficiency gains is central to antitrust analyses of mergers, but empirical evidence quantifying efficiencies remains limited. Using transaction‐level data from U.S. freight railroads (1985–2005), this article quantifies merger‐induced cost efficiencies, driven mainly by eliminating inter‐railroad ...
Yanyou Chen
wiley   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Quantitative Metrics for Edge Bundling of Network Visualizations

Computer Graphics Forum, EarlyView.
Abstract Edge bundling is widely used for reducing visual clutter in large 2D network and trajectory visualizations. Various edge bundling methods have been proposed, each producing qualitatively distinct outputs for the same data; however, few quantitative metrics exist for systematic evaluation. In this paper, we propose a set of quantitative metrics
M. Wallinger, J. Miller, A. Maftei, S. G. Kobourov   +3 more
wiley   +1 more source

Evaluating Encodings for Bivariate Edges in Adjacency Matrices

Computer Graphics Forum, EarlyView.
Abstract We present the first empirical evaluation of techniques for encoding distributions of quantitative edge values within adjacency matrices. In many real‐world networks, edges represent not a single value but a set of measurements. While adjacency matrices preserve structural clarity, their compact cells limit the simultaneous display of multiple
J. Acosta‐Hernández, A. Lex, T. He
wiley   +1 more source

AIRLINE PRICING STRATEGIES IN EUROPEAN AIRLINE MARKET

Perner’s Contacts, 2013
The paper is focused on evaluating pricing strategies based on monitoring of air ticket prices in different markets and in different time periods. Factors such as type of market, competitors, peak period, season, fuel costs, and environmental costs ...
Ľubomír Fedorco BEng, Jakub Hospodka
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