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We examine the value relevance and reliability of brand assets recognized by 33 UK firms, and the stock price reaction … not impute any value to brands before firms recognized them. Few previous value-relevance studies have examined intangible … assets recognized in financial statements, and none have examined the effects of contracting incentives on the reliability of …
Persistent link: https://www.econbiz.de/10009430686
Relevance has been applied to various conditions in the marketing literature but no single definition has been … developed. A single clear definition will be helpful to researchers investigating relevance in the marketing and consumer … relevant. Many researchers are also calling for empirical evidence of a linkage between relevance and response through a …
Persistent link: https://www.econbiz.de/10009475018
Purpose - This paper aims to identify what drives the temporal reduction in the value relevance of earnings documented … market noise before making value relevance inferences from the declining association between earnings and returns … reduction in value relevance of earnings. …
Persistent link: https://www.econbiz.de/10009459073
This report introduces a new perspective on the basic concept of dependent failures where the definition of dependency is based on clustering in failure times of similar components. This perspective has two significant implications: first, it relaxes the conventional assumption that dependent...
Persistent link: https://www.econbiz.de/10009435403
confidence in the reliability of the resource on the part of other utilities and other investors than could have been generated …
Persistent link: https://www.econbiz.de/10009435408
The International Human Reliability Analysis (HRA) Empirical Study is a comparative benchmark of the prediction of HRA …
Persistent link: https://www.econbiz.de/10009435434
The government electronics community faces the exciting challenge of entering into new of types of partnerships with the commercial electronics industry. Past interactions have been based primarily on the needs of government. Future interactions will be based more on the needs of industry,...
Persistent link: https://www.econbiz.de/10009435450
and post-closure assurance and reliability. It also demonstrates the CBFO's intent and resolve to honor international …
Persistent link: https://www.econbiz.de/10009435455
), then it may be appropriate to perform detailed human reliability analyses (HRAS) for the dominant events. This document … does not provide guidance for such refined HRAS; in such cases experienced human reliability analysts should be involved. …
Persistent link: https://www.econbiz.de/10009435459
Ensuring reliability has and will continue to be a priority for electricity industry restructuring. Assessing the … balance between public and private actions to ensure reliability should be guided in part by an understanding of the value of … reliability to the nations' residential, commercial and industrial customers. Yet, there is no comprehensive body of information …
Persistent link: https://www.econbiz.de/10009435511