Results 61 to 70 of about 14,740,838 (157)
Segment information disclosure and trade credit
Journal of Financial Research, EarlyView.Abstract We examine the effect of mandatory segment disclosure on trade credit financing. Segment disclosure reduces the information advantage of suppliers relative to investors in evaluating firm default risk, reducing firms' reliance on trade credit. Exploiting the adoption of SFAS 131 as a shock to segment disclosure, we find that segment disclosure
Obada Almajali, Phil Holmes, Bin Xu
wiley +1 more source
Asiakastyytyväisyyskysely : Clas Ohlson Hyvinkää [PDF]
Tämän opinnäytetyön tavoitteena oli kerätä Clas Ohlson Hyvinkään asiakkailta palautetta liittyen asiakastyytyväisyyteen, ja tutkia myymälässä valmistuneen uudistusprojektin vaikutusta asiakaskokemukseen.
Vilmi, Tuukka
core
Ecology and Evolution, Volume 16, Issue 9, September 2026.This study reconstructs long‐term vegetation dynamics at the boreal–temperate forest ecotone in eastern Canada using soil charcoal, pollen records, and forest inventories. Results reveal a delayed expansion of thermophilous tree species and a late borealization of the landscape in relation to climate change, alongside recent stand‐scale shifts driven ...
Cassandra Rioux‐Couture +2 more
wiley +1 more source
PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS [PDF]
, 2019 The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in
Widiasmara, Anny, Rahayu, Henny Catur
core +1 more source
AI‐Driven Risk Governance for SMEs: From Predictive Analytics to Strategic Competitiveness
Strategic Change, Volume 35, Issue 5, Page 937-950, September 2026.ABSTRACT Small and medium‐sized enterprises (SMEs) remain highly exposed to financial distress due to limited resources, volatile markets, and governance constraints. Traditional risk management often lacks a strategic and anticipatory orientation, highlighting the need for risk governance frameworks that integrate forecasting and adaptability.
Davide Liberato lo Conte +3 more
wiley +1 more source
Option-Style Multi-Factor Comparable Company Valuation for Practical Use [PDF]
Classical single-factor comparable company valuation (CCV) like e.g. valuation using the price-earnings ratio is associated with several shortcomings. The two most important are the non-applicability of negative values in the basis of reference and the ...
Meitner, Matthias
core
Empirical Test Of The Ohlson Model: Evidence From The Mauritian Equity Market
, 2010 This study investigates the existence of value relevance of accounting information in Mauritius Stock Market using the Ohlson model (1995), which encourages the adoption of the historical price model in value relevance studies, defining value as a ...
Lim-Newk-Min, J +4 more
core +1 more source
The Feltham-Ohlson Model: Goodwill and Price Volatility
, 2011 This paper derives and tests the hypothesis that there exists a positive relationship between the amount of unrecognized goodwill a company has in relation to the book value of its equity, and the volatility of the price of its stock and the average ...
Janský, Michael
core +1 more source
Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Heliyon, 2023 Kirkpatrick AK, Radicic D.
europepmc +1 more source
Finance, Accounting and Business AnalysisPurpose: This study examines the value relevance of fair value accounting (FVA) in Nigerian consumer goods firms and explores the moderating effect of audit committee attributes on the Value relevance.
Kabiru Isa Dandago, Modibbo Abubakar
doaj +1 more source