Results 151 to 160 of about 152,063 (327)

The Meta Pricing Efficiency of Producer Cooperatives Under Hedonic Product Attributes: The Case of German Wine

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT High internal coordination costs may put cooperatives at a disadvantage in the production and marketing of agri‐food products with hedonic quality attributes. The efficiency of cooperatives and non‐cooperatives is therefore compared with respect to their ability to place wines on the market at prices that reflect their measurable quality ...
Rebecca Hansen, Sebastian Hess
wiley   +1 more source

Omega-6/Omega-3 and PUFA/SFA in Colossoma macropomum Grown in Roraima, Brazil

open access: green, 2013
Antonio Alves Melho Filho   +2 more
openalex   +2 more sources

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy