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The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
Discovery of interesting rules describing the behavioural patterns of smokers' quitting intentions is an important task in the determination of an effective tobacco control strategy. In this paper, we investigate a compact and simplified rule discovery process for predicting smokers' quitting...
Persistent link: https://www.econbiz.de/10009484607
Many products consumed on college campuses such as coffee and chocolate come from developing countries where producers are often paid insufficiently and exploited. Fair Trade certification of products guarantees producers a fair price and other social benefits. The objective of my CE/T project...
Persistent link: https://www.econbiz.de/10009466964
In this article we introduce the concept of “social brands” and examine the potential for co-branding between corporate brands and social brands to enhance or damage the value of corporate brands. Co-branding has been theorized in terms of the relationship between the brands of...
Persistent link: https://www.econbiz.de/10009457645
An important lesson of behavioralist research is that individuals' perceptions and preferences are highly manipulable. This article presents empirical evidence of market manipulation, a previously unrecognized source of market failure. It surveys extensive qualitative and quantitative marketing...
Persistent link: https://www.econbiz.de/10009432022
This paper utilizes the theory of compensating differentials for job risks from the laboreconomics literature to evaluate farmers’ differences in wage-risk tradeoffs. In thecontext of job risks, the theory predicts that farmers who place a lower value on healthstatus are willing to work for...
Persistent link: https://www.econbiz.de/10009442744
This paper examines the changes in nutritional behavior of Russian adults over the ten-year transition period, between 1994 and 2004. We present evidence on the impact of individual as well as regional characteristics on changes in fat, protein, alcohol and cigarette consumption, and on...
Persistent link: https://www.econbiz.de/10009444757
their smoking choices. I find that US elderly tend to over-emphasize the importance of their genetic makeup but … underestimate the influence of their health-related choices, such as smoking, on their longevity. This finding can partially explain … effects of their genes and health-related choices on their longevity, then the average smoking rate for the age group analyzed …
Persistent link: https://www.econbiz.de/10009475465
A growing number of major corporations and industry organizations now overtly advocate the general concept of corporate social and environmental responsibility, commonly emphasising the ‘business case’ for such behaviour on the basis that it is ‘good for business’. Many now report to...
Persistent link: https://www.econbiz.de/10009457404
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754