Results 61 to 70 of about 11,201 (252)
Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems. [PDF]
Int J Environ Res Public Health, 2021 Stanescu SG +7 more
europepmc +1 more source
Accounting Conservatism and Managerial Incentives
Management Science, 2005 There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002).
openaire +3 more sources
Agribusiness, EarlyView.ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi +2 more
wiley +1 more source
The Power of Unity: Collective Action and Smallholder Agricultural Performance in West Africa
Agribusiness, EarlyView.ABSTRACT We analyze the impact of collective action through farmer‐based organizations (FBOs) on smallholders' farm performance and income inequality in Ghana, Benin, The Gambia, and Mali. We find that FBO membership increases cereal yield in Ghana and The Gambia, legume yield in Mali, ruminant numbers in Benin and The Gambia, and total farm income in ...
Emmanuel Donkor +3 more
wiley +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2019 In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of
E. D. Novikova
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates how consumer taste and brand equity perceptions shape the acceptance of plant‐based milk products. Using a blind/informed tasting experiment, we evaluated consumers' willingness to buy (WTB) and taste perception of a plant‐based milk alternative produced by a traditional dairy brand, compared with competing plant‐based ...
Federico Parmiggiani +6 more
wiley +1 more source
Cultural Impacts in Managerial Accounting [PDF]
Theoretical and Applied Economics, 2006 From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting.
Flavius Guinea
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Nutritional information is very important in the food choices of consumers. However, when they are too scientific or technical, they have the potential to confuse consumers, resulting in information asymmetry and dissuading them from making beneficial choices.
Edeoba W. Edobor +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa +1 more
wiley +1 more source
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source