Results 71 to 80 of about 15,467 (237)

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

PORTFOLIO OPTIMIZATION UNDER CARDINALITY CONSTRAINTS: A METAHEURISTIC MEAN-VARIANCE APPROACH

Jurnal Ilmiah Ilmu Terapan Universitas Jambi
The growing emphasis on sustainability in investment decisions necessitates portfolio optimization models that incorporate practical constraints, particularly asset cardinality. This study applies a Cardinality-Constrained Mean–Variance (CCMV) framework,
Juwita Nur Ihzza, Noviyanti Santoso, Moch Abdillah Nafis   +2 more
doaj   +1 more source

Cost‐effectiveness of in‐hospital motivational smoking cessation counselling and proactive referral to community‐based follow‐up

Addiction, EarlyView.
Abstract Background and aim In a randomised open‐label trial among hospitalised patients with atherosclerotic vascular disease, motivational smoking cessation counselling with proactive referral to community‐based follow‐up was more effective than brief cessation advice and written information, with 6‐month continuous abstinence rates of 49.5% vs. 24.5%
Karin Pleym, Ingrid Engebretsen, Elise Sverre, Toril Dammen, Einar Huseby, Mohpal Singh Kahlon, Marie Stugaard, Henrik Støvring, Ivar Sønbø Kristiansen, John Munkhaugen   +9 more
wiley   +1 more source

Empirical Evidence of Firm States of Corporate Social Responsibility and Irresponsibility: Transition Frequencies and State Drivers

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening, Milad Mohammadi Darani   +1 more
wiley   +1 more source

To vary or not to vary: A flexible empirical Bayes factor for testing variance components

British Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Random effects are the gold standard for capturing structural heterogeneity, such as individual differences or temporal dependence. Yet testing their presence is difficult because variance components are constrained to be non‐negative, creating a boundary problem. This paper introduces a flexible empirical Bayes factor (EBF) for testing random
Fabio Vieira, Hongwei Zhao, Joris Mulder
wiley   +1 more source

Access to Credit and Employment Liquidation. Firm‐Level Evidence From Eastern and Central Europe (2001–2007)

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT This article investigates the changes in the structure of employment in Central and Eastern European firms between 2001 and 2007, before the Global Financial Crisis and following the reforms in the labour and credit markets in these economies.
Elisabetta Magnani
wiley   +1 more source

Managing agency business groups, elite directors, and the rubber boom, 1897–1913

The Economic History Review, EarlyView.
Abstract We identify a new organizational form, the Managing Agency Business Group (MABG), demonstrating how agency houses used interlocking directorships to build groups on the basis of commercial and plantation expertise to access finance on London stock markets and local capital markets in the pre‐1914 rubber boom.
David Higgins, Steven Toms
wiley   +1 more source

Optimizing Investment Portfolios with Bacterial Foraging and Robust Risk Management

Algorithms
This study introduces a novel portfolio optimization approach that combines Bacterial Foraging Optimization (BFO) with risk management techniques and Sharpe ratio analysis. BFO, a nature-inspired algorithm, is employed to construct diversified portfolios,
Hubert Zarzycki
doaj   +1 more source

Remote investing in Latin America, 1869–1929

The Economic History Review, EarlyView.
Abstract Substantial amounts of British capital flowed to Latin America during the first era of globalization. Companies financed by this capital were typically headquartered in the United Kingdom, but operated thousands of miles away. This paper asks how this geographic separation between governance and business activities affected the valuation of ...
Gareth Campbell, Áine Gallagher, Richard S. Grossman   +2 more
wiley   +1 more source

Alternative measures and decomposition of mutual funds portfolio performance [PDF]

Bankarstvo, 2018
In addition to the well-established and most commonly used portfolio performance measures, both in theory and practice - the Sharpe ratio, the Treynor ratio and the Jensen's or alpha index, the financial literature also includes other alternative ...
Leković Miljan
doaj