Results 41 to 50 of about 21,735,201 (210)

The technological uniqueness paradox

Strategic Management Journal, EarlyView.
Abstract Research summary We establish a new paradox surrounding technological uniqueness, defined as the degree to which a firm's patented technology portfolio differs from its competitors. On the one hand, technological uniqueness acts as a barrier to incoming technology spillovers and impedes firm performance.
Yang Fan, Lubomir Litov, Mu‐Jeung Yang, Todd Zenger   +3 more
wiley   +1 more source

Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model

IJEBD (International Journal of Entrepreneurship and Business Development)
The company's large debt caused the company's operating income at PT Bakrie Telecom Tbk in 2020 - 2022 to decline because the company was unable to pay off its obligations and always had a negative net profit over several years, so the company had the ...
Novia Dwi Septiani, R. Iskandar, Catur Kumala Dewi   +2 more
semanticscholar   +1 more source

On the valuation implications of unbundled disclosure

Contemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

Abacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini, Francesco Giunta, Christian Nielsen, Lorenzo Simoni   +3 more
wiley   +1 more source

Firms Life Cycle and Ohlson Valuation Model: Evidence from Iran

Asian Economic and Financial Review, 2015
Ohlson prediction and valuation models Ohlson (1995) are based on firm book value, accounting profit and the assumption of "randomized, balanced and stabilized abnormal earnings". On the other hand, the significance of risk and performance indicators during the firm?s life cycle is different according to the life cycle theory.
Hossein Etemadi, Forough Rahimi Mougouie
openaire   +1 more source

Financial Statement Information and Equity Value: The Role of Real Options Characteristics

Financial Management, EarlyView.
ABSTRACT This paper examines whether firm‐specific real options characteristics are equity value‐relevant beyond valuation estimates anchored in financial statements. Using extensive historical data for the United Kingdom, we assess and compare the forecast accuracy and explanatory power for stock prices of equity valuation models based on residual ...
Mingyu (Chandler) Chen, Colin Clubb, Tarik Driouchi   +2 more
wiley   +1 more source

Detecting financial distress [PDF]

, 2005
This paper examines two types of statistical tests, which are multiple discriminant analysis (MDA) and the logit model to detect financially distressed companies.
Abdullah, Nur Adiana Hiau, Ahmad, Abd Halim @ Hamilton   +1 more
core  

Unmanaged forest swamps benefit saproxylic and soil‐inhabiting crane fly communities

Insect Conservation and Diversity, EarlyView.
Species richness of both saproxylic and soil‐inhabiting crane flies was consistently higher in unmanaged forests across all habitat types. Soil‐inhabiting species thrived in swamps and ditches, while saproxylic richness was linked to low light and high soil moisture, independent of habitat type.
David Bille Byriel, Mathias Just Justesen, Sebastian Kepfer‐Rojas, Lasse Gottlieb, Inger Kappel Schmidt   +4 more
wiley   +1 more source

PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score”

JAZ:Jurnal Akuntansi Unihaz
This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6 ...
Muhamad Nasir, Kamaludin, Pratana Puspa Midiastuty   +2 more
semanticscholar   +1 more source

Analysis of Economic Environment Incidence in Genetic Programming‐Evolved Multiperiod Bankruptcy Prediction Models

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 1, March 2026.
ABSTRACT Genetic programming (GP) is used to obtain multiperiod bankruptcy prediction models, as well as to perform a prior feature selection process for these models. Given the controversy in the field of bankruptcy prediction about the need to include (or not) variables from the economic environment as input information for the prediction models, an ...
Ángel Beade, José Santos, Manuel Rodríguez   +2 more
wiley   +1 more source