Results 11 to 20 of about 46,646 (164)
Contemporary Accounting Research, Volume 40, Issue 4, Page 2173-2202, Winter 2023., 2023 Abstract We study how corporate taxation interacts with intrafirm incentive conflicts between shareholders and managers and how this interaction impacts the firm's economic decisions and outcomes. In our model, investment under asymmetric information facilitates entrenchment and rent extraction by the privately informed manager.
Qintao Fan +2 more
wiley +1 more source
Machine learning and the prediction of changes in profitability
Contemporary Accounting Research, Volume 40, Issue 4, Page 2643-2672, Winter 2023., 2023 Abstract This study uses machine‐learning methods to predict next‐period change in profitability based on a model proposed by Penman and Zhang (2004, Working paper, Columbia University and University of California, Berkeley; “PZ”). We find that new machine‐learning methods predict out of sample substantially better than traditional regression methods ...
Stewart Jones +2 more
wiley +1 more source
Optimal foraging of lions at the human wildlands interface
African Journal of Ecology, Volume 61, Issue 2, Page 306-319, June 2023., 2023 Abstract Optimal foraging and landscape of fear theories provide frameworks which can be useful for investigating animal's space and prey use decisions. Predators, such as African lions Panthera leo, are likely to respond to prey abundance, accessibility, profitability and potential risks, often anthropogenic in nature, while making foraging decision ...
Kristoffer T. Everatt +3 more
wiley +1 more source
EuroChoices, Volume 22, Issue 1, Page 74-80, April 2023., 2023 Summary The adoption of new practices by farmers is one of the key strategies to lower greenhouse gas (GHG) emissions from food production. In this context, effective knowledge transfer systems are essential to inform farmers about climate change, and to convince them of the benefits of new technologies. In this article, farmers’ opinions about climate
Doris Läpple
wiley +1 more source
Annals of Public and Cooperative Economics, Volume 93, Issue 2, Page 435-455, June 2022., 2022 Abstract L'article s'inscrit dans une démarche de mesure d'impacts territorialisés de la durabilité de I'Economie sociale et solidaire (ESS). La portée plurielle d’évaluation posant l'utilité sociale et la durabilité renvoie à considérer l'inscription de l'action évaluée « dans » un territoire donné.
Valérie Billaudeau +4 more
wiley +1 more source
Contemporary Accounting Research, Volume 39, Issue 1, Page 339-370, Spring 2022., 2022 ABSTRACT Audit regulators and commentators propose prompting auditors to more fully take an investor's perspective as a remedy to their concern that auditors underreact to material misstatements. By contrast, we predict that prompting auditors in this manner will backfire, making them less (more) heavily weight indicia that misstatements are (not ...
Elizabeth C. Altiero +2 more
wiley +1 more source
Stratégies low cost et relation d’emploi
La Nouvelle Revue du Travail, 2018 By questioning the profit model underlying low cost strategies, the article analyses the yield management-based fare policies, low margins per unit sold and high capital turnover characterising this sector. Low cost strategies involve much more than cost-
Patrick Dieuaide
doaj +1 more source
Information flow and regulation of foraging activity in bumble bees (Bombus spp.) [PDF]
, 2004 Publisher version: http://www.apidologie ...
Chittka, L, Dornhaus, A
core +4 more sources
Location Optimization of a Hydraulic Turbine for Koudiet Acerdoune Water Treatment Plants
Journal of Materials and Engineering Structures, 2022 This study aims to recover the residual energy of the water in the water treatment plant using turbines instead of wasting energy in the dissipator as it is currently done by means of load- breaker valves.
Amina IGUERCHA +4 more
doaj
Performance différenciée du coton Bt en début de diffusion : cas du Burkina Faso
Cahiers Agricultures, 2019 L’avantage économique des cultures transgéniques pour les producteurs des pays en développement reste un sujet de préoccupation et de controverse.
Vognan Gaspard, Fok Michel
doaj +1 more source