The "Stock of Time" Method: A New Approach to Calculate Indirect Costs and Benefits in Economic Evaluations. [PDF]
Kok L, Koopmans C.
europepmc +1 more source
Bankruptcy Experience and Corporate Hedging
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley +1 more source
Impact of High-Shear Homogenization Pretreatment on Process Productivity, Economic Feasibility, and Product Quality During Long-Term Crossflow Microfiltration of Andean Blackberry Juice. [PDF]
Rodríguez P +5 more
europepmc +1 more source
Climate‐Neutrality Transition and Banks' Loan Pricing
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas +2 more
wiley +1 more source
Using digital technology to ensure food supply stability: a case study of achieving food security in China. [PDF]
Wei D.
europepmc +1 more source
Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index
Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley +1 more source
Amyloid-Beta Deposition in Basal Frontotemporal Cortex Is Associated with Selective Disruption of Temporal Mnemonic Discrimination. [PDF]
Vanderlip CR +9 more
europepmc +1 more source
Neurophysiological Methods in Accounting and Finance
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Natural Etiolation in Spearmint (Mentha spicata L. var. crispa) Shoots Emerging From Rhizomes-Plastids, Glandular Hairs, and Phytochemical Profile. [PDF]
Szögi-Tatár B +7 more
europepmc +1 more source
Abstract The marginal propensity to consume (MPC) is heterogeneous and depends on liquidity, while liquidity is affected by both temporary circumstances and persistent characteristics. Using bank account transaction data and a survey of its account holders, this study aims to distinguish the sources of MPC heterogeneity.
KOZO UEDA
wiley +1 more source

