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Óscar R. González-López, Maria Buenadicha-Mateos, Ascensión Barroso, Ramón Sanguino
Pág. 36 - 52
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Alemu Tulu Chala
The lead arrangers of syndicated loans often have lending relationships with the borrowers, while other lenders participating in the syndicate largely engage in an arm?s length transaction. Relatively little is known about how these relationships affect ...
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Ahmed Kamara and Niraj P. Koirala
In this paper, we study the effects of uncertainty shocks in a quantitative framework where firms in the corporate sector are constrained by credit. Specifically, we formulate borrowing constraints as a nested function that features both earnings and cap...
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Richard J. Arend
Teece asserts that competition policy is so outdated that it now significantly degrades the ability of Big Tech firms to bring socially beneficial innovations to market. He suggests that strategic management research is essential in the struggle to updat...
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Steve de Rose, Philippe Meyer and Frédéric Bertrand
Accurate sizing systems of a population permit the minimization of the production costs of the textile apparel industry and allow firms to satisfy their customers. Hence, information about human body shapes needs to be extracted in order to examine, comp...
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Spyros Makridakis, Fotios Petropoulos and Yanfei Kang
ChatGPT, a state-of-the-art large language model (LLM), is revolutionizing the AI field by exhibiting humanlike skills in a range of tasks that include understanding and answering natural language questions, translating languages, writing code, passing p...
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Purvi Jhawar and Jayanta Kumar Seal
The literature on the influence of political and policy-related uncertainties on financial aspects has gained an impetus in the last two decades. This study adds to the existing literature by reviewing the impact of political uncertainty on initial publi...
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David Olson and Bongsug (Kevin) Chae
This study examined the Security and Exchange Commission (SEC) annual reports of selected logistics firms over the period from 2006 through 2021 for risk management terms. The purpose was to identify which risks are considered most important in supply ch...
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Shenghui Tong, James Murtagh and Richard Proctor
This paper examines and compares the dividend policies of American depository receipt (ADR) firms and U.S. firms and identifies the factors that determine these policies for both types of companies. We find that ADR firms have higher dividend yields than...
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