Showing 361 - 370 of 521
This study examines the impact of technological acquisitions on contributions to firm-sponsored community-based open-source software (OSS). We distinguish between internal contributors affiliated with target firms and external contributors from the community, and examine how they respond to...
Persistent link: https://www.econbiz.de/10014113230
As digital platforms continue to thrive, data transparency has attracted significant interest from researchers and regulators. Advocates argue that digital platforms cannot be well governed without access to their user data, while proposals to grant governments access to user data are...
Persistent link: https://www.econbiz.de/10014082256
Rosling (1989), one of the classic papers in inventory theory, studies an assembly system with stochastic demand. Under the condition that the initial state of the system possesses a certain property referred to as "long-run balance," the optimal policy is characterized as a balanced echelon...
Persistent link: https://www.econbiz.de/10014085504
Whether lower stock price synchronicity reflects information or noise does not have a conclusive answer yet. From the perspective of analyst following in China, our empirical study reveals that, the stock price synchronicity which star analysts following is lower than that of non-star analysts,...
Persistent link: https://www.econbiz.de/10012998762
The new impairment reporting standards require banks to move from incurred loss models to sophisticated macroeconomic based expected credit loss models for current impairment estimation. While the impairments estimation is mainly focused on business as usual macroeconomic projections there is a...
Persistent link: https://www.econbiz.de/10012965091
This study uses U.S. closed-end funds to investigate whether the realized component of fair value earnings conveys information about future fund and benchmark market performance and whether the market impounds this predictive information into fund share prices. We find that the realized...
Persistent link: https://www.econbiz.de/10012970135
We analyze a procedure common in empirical accounting and finance research where researchers use ordinary least squares to decompose a dependent variable into its predicted and residual components and use the residuals as the dependent variable in a second regression. This two-step procedure is...
Persistent link: https://www.econbiz.de/10012971849
We investigate the impact of conditional conservation on the ability of accruals and its components to predict future cash flows. We first demonstrate that conditional conservatism has increased over the period from 1988 to 2013 due to an increase in timely loss recognition and asymmetric timely...
Persistent link: https://www.econbiz.de/10012953543
The application of credit risk models in Comprehensive Capital Analysis and Review and European Banking Authority mandated regulatory macroeconomic stress testing is of significant concern for banks. The credit models that are used to project stressed losses and impairments under macroeconomic...
Persistent link: https://www.econbiz.de/10013022775
We analyze a procedure common in empirical accounting and finance research where researchers use ordinary least squares to decompose a dependent variable into its predicted and residual components and use the residuals as the dependent variable in a second regression. This two‐step procedure...
Persistent link: https://www.econbiz.de/10012913574