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Background: Digital twins have the potential to significantly improve the efficiency and sustainability of the agri …, focusing on the benefits, types, integration levels, key elements, implementation steps, and challenges. Methods: This article …
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potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness … assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various … cost framework to generate propositions related to accounting and auditing that can be empirically tested in future studies …
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people in finance, procurement, public works, city planning, environmental compliance, waste management and sustainability …
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accounting ; process analysis ; controlling ; agricultural enterprises …
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This study investigates whether analysts strategically construct their portfolios along the supply chain. We document four major findings. First, the likelihood of an analyst following a firm's major customer increases with the strength of the economic tie along the supply chain, as measured by...
Persistent link: https://www.econbiz.de/10013128964
We study the economic determinants of the information externality suppliers experience at the time of their customers' quarterly earnings announcements (QEAs). We measure the information externality as suppliers' stock price reaction to their customers' QEAs. We expect information externalities...
Persistent link: https://www.econbiz.de/10013133585