Results 151 to 160 of about 2,361,403 (343)

Is comprehensive income required by IAS 1 relevant for users? A review of the literature [PDF]

open access: yes
Professional accountants have accepted for decades net income a the key performance measure of a business. The IASB decision in 2007 to require the publication of comprehensive income as it has been the case since 1997 in the United States, has fed the ...
Anne Le Manh-Béna
core  

Enhancing Sustainability Label Effectiveness Through Logo Design Modification: An Analysis of the EU Green Leaf Logo

open access: yesAgribusiness, EarlyView.
ABSTRACT Sustainability labels can help support consumers select more socially and environmentally friendly options, thereby enhancing returns for conscientious producers and promoting the transition to a more sustainable food system. However, consumer confusion regarding labels' meaning undermines their effectiveness.
Monika Hartmann   +4 more
wiley   +1 more source

Consumer Preferences for Craft Beer: The Interplay of Localness and Advertising Language

open access: yesAgribusiness, EarlyView.
ABSTRACT This study explores the influence of the language of the label, origin of production, and origin of brewing ingredients on Croatian consumers' preferences and willingness to pay for organic craft beer. Employing an online survey and a choice experiment among 223 Croatian alcohol consumers, we find that while there's a willingness to pay a ...
Marija Cerjak   +2 more
wiley   +1 more source

Income Mobility Comparisons and Equivalizing Transformations

open access: yes, 2004
The existing literature on income mobility comparisons is strongly characterized by contrasting results and empirical puzzles. In this paper we focus on the role of the equivalizing transformation for the definition of complete mobility orderings.
Abatemarco, Antonio
core  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Income Contingency and the Repayment of Student Loans

open access: yes, 1994
The current systems of financial support to postsecondary students in Canada and elsewhere are clearly inadequate. Their evident deficiencies have revived interest in the possibility of income-contingent loans and in the use of the tax system to deal ...
Rowley, J. C.R.
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

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