Results 101 to 110 of about 175,878,183 (295)

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Earning Quality and Listing Companies in TSE [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The "opportunistic behavior” hypothesis posits that listed companies have lower earnings due to management intervention in the earnings process as a result of capital market pressure as well as their own interest.
Ali Rahmani, Masoud Gholamzadeh
doaj  

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

American Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler, Hope Michelson, Sarah Janzen, Christopher Magomba   +3 more
wiley   +1 more source

A well‐resolved phylogeny of Cuscuta subgenus Monogynella based on data drawn from all three plant genomes

American Journal of Botany, EarlyView.
Abstract Premise Cuscuta (dodders) consists of ~200 species circumscribed into four subgenera (Monogynella, Cuscuta, Pachystigma, and Grammica) and is the only parasitic genus in Convolvulaceae (the morning‐glory family). This group shows a significant diversity in plastid functionality and represents a rare mixotrophic system among parasitic plants ...
Asawari Albal, Saša Stefanović
wiley   +1 more source

Spinal Involvement in Charge Syndrome: Implications for Management

American Journal of Medical Genetics Part A, EarlyView.
ABSTRACT CHARGE syndrome (OMIM #214800) is an autosomal dominant disorder caused by mutations in the CHD7 gene in most cases. Although originally defined by the CHARGE acronym (coloboma, heart defects, choanal atresia, growth restriction, genital hypoplasia, and ear anomalies), the recognized phenotype has expanded considerably to include highly ...
Adriana Gomes, Álvaro Martín‐Rodríguez, Miguel del Campo Casanelles, Marilyn C. Jones, Daniela Carvalho, Lynne M. Bird   +5 more
wiley   +1 more source

Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [PDF]

مطالعات تجربی حسابداری مالی, 2010
This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries.
G. Boulou, Y. Hassas Yeganeh, R. Harasani   +2 more
doaj  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Discretionary Accruals Quality, Cost of Capital, and Diversification

, 2011
This study examines the discretionary accruals quality of single- and multiple-segment firms. The authors hypothesize and find that the discretionary accruals quality is lower for multiple-segment firms than single-segment firms, and for the same level ...
Suresh Radhakrishnan, Demirkan, S, Sebahattin Demirkan, Oktay Urcan, Urcan, O, Radhakrishnan, S   +5 more
core   +1 more source

Rate and Shape of Functional Decline in Amyotrophic Lateral Sclerosis Identify Clinically Distinct Amyotrophic Lateral Sclerosis Phenotypes

Annals of Neurology, EarlyView.
Objective The ALS Functional Rating Scale–Revised decline rate compresses trajectory shape into a single number, potentially missing distinct phenotypes. We tested whether shape identifies phenotypes that rate does not distinguish, and whether post‐hoc analysis recovers a hidden ultrarapid subgroup. Methods From the Piemonte and Valle d'Aosta register (
Andrea Calvo, Cristina Moglia, Antonio Canosa, Umberto Manera, Elisabetta Zucchi, Giulia Gianferrari, Ilaria Martinelli, Gabriele Mora, Sara Cabras, Francesca Palumbo, Enrico Matteoni, Giorgio Pellegrino, Emilio Minerva, Daniela Pascariu, Stefano Callegaro, Fabrizio D'Ovidio, Rosario Vasta, Letizia Mazzini, Fabiola De Marchi, Jessica Mandrioli, Adriano Chiò   +20 more
wiley   +1 more source