Results 121 to 130 of about 23,717,649 (310)
Other Comprehensive Income in Scandinavia : Value relevant or not?
, 2018 Other comprehensive income is a widely debated subject, that has raised controversies and scholarly debates since Littleton’s pivotal economic research in the 1940s. Today OCI is an ill-defined measure of performance, with potentially large consequences for publicly traded companies.
Fjellner, Simon Napoleon +1 more
openaire +1 more source
Cash Flow Hedges in Other Comprehensive Income
Abstract Whether gains and losses from cash flow hedges reported in other comprehensive income (OCI) inform future firm performance -- and whether market participants recognize these signals --remains unclear. Using the setting of production price risk hedging by U.S.
Tharindra Ranasinghe +2 more
openaire +1 more source
Modelling Income Using the Generalised Lambda Distribution
, 2008 In the present article we propose the generalised lambda distribution as a model for income data. The quantile measures of location, dispersion, skewness, and kurtosis of the distribution are matched against the corresponding measures derived from the ...
Nair, K.R. Muraleedharan +2 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source
The Logarithmic Progressive Income Tax
, 2015 Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used.
Briskin, Lawrence
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Agribusiness, 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
Nauki o Finansach, 2019 The financial result of a company is undoubtedly the most frequently analyzed category in making economic decisions. The changing needs of financial statements users resulted in the replacement of the classic financial result with the broader concept of ...
Przemysław Czajor +2 more
doaj
Value Relevance Of Other Comprehensive Income
Asian Journal of Accounting and Governance, 2017 Maryam Yousefi Nejad +2 more
openaire +1 more source
Some Variations on Standard Income Measurement Error Models
, 2004 Measurement error can have a significant impact on measures of inequality. Using a fairly flexible parametric specification of an independent multiplicative measurement error (IMME) model we explore the relationship between changes in the variance of ...
Frandsen, Brigham B., McDonald, James B.
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Agribusiness, 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