Results 101 to 110 of about 23,717,649 (310)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Management and Business Administration. Central Europe, 2015 Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany.
Jacek Gad
doaj
Is other Comprehensive Income a Form of Real Income? Evidence from the Value Relevance Analysis
, 2020 As a part of improvements in accounting standards, other comprehensive income (OCI) has been the common income reporting practice since 2009. By considering the adaptation value of Burgstahler and Dichev (1997) and Hayn’s (1995) arguments on loss firms, this study analyzes whether OCI is a form of real income from the perspective of the value relevance
openaire +3 more sources
Rising Family Income Inequality: The Importance of Sorting
, 2013 The distribution of family income reflects the distribution of personal income and the composition of families. We develop a non-parametric measure of the impact that changes in family income relationships have on the distribution of family income. Using
Cancian, Maria, Reed, Debbie
core
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
The Value Relevance and Subjectivity of Other Comprehensive Income [PDF]
Proceedings of the 3rd Asia Pacific Management Research Conference (APMRC 2019), 2020 Novy Silvia Dewi, Meichyel Meichyel
openaire +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley +1 more source
This study analyses trends in income inequality in Japan from 1991 to 2021 using microdata from the Comprehensive Survey of Living Conditions (CSLC), supplemented by the National Survey of Family Income, Consumption and Wealth (NSFICW) and tax records ...
Nishino, Haruhisa
core
Low Participation and Risk Reduction Potential of Supplemental Crop Insurance in the United States
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Federally subsidized crop insurance is a cornerstone of U.S. farm risk management, yet policies with the greatest share of participation only trigger indemnities after losses exceed 15%. Supplemental insurance was introduced to cover part of this deductible, but participation remains largely unchanged.
Francis Tsiboe +2 more
wiley +1 more source
Incremental Information Content of the Disaggregation of Other Comprehensive Income
, 2018 41st Annual European Accounting Association Congress; Milan, Italy; 2018-05-30 - 2018-06 ...
Arthur, N, Chen, X, Clout, VJ, Huynh, T
openaire +2 more sources