Search Results - subject:"segment"

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INSTITUTIONAL INVESTORS AND CORPORATE GOVERNANCE

MATEESCU, Ruxandra-Adriana - In: SEA - Practical Application of Science (2015) 7, pp. 369-374

This study aims to review previous developed studies regarding the institutional investors’ issue, as the influence they exert in the companies they invest in is growing in importance. In the first part, the paper tries to review the existing literature regarding the institutional investors’...

Persistent link: https://www.econbiz.de/10011268720

Traffic paradox on a road segment based on a cellular automaton: Impact of lane-changing behavior

Feng, Shumin; Li, Jinyang; Ding, Ning; Nie, Cen - In: Physica A: Statistical Mechanics and its Applications 428 (2015) C, pp. 90-102

real road segment is performed using a novel cellular automaton. This simulation is used to analyze the change in global …

Persistent link: https://www.econbiz.de/10011209738

Unusual patterns in reported segment earnings of US firms

Garza-Gomez, Xavier; Dong, Xiaobo; Yang, Ziyun - In: Journal of Applied Accounting Research 16 (2015) 2, pp. 287-304

cognitive reference points and to examine whether segment-level earnings exhibit similar unusual patterns. Design …/methodology/approach – This study is an archival research based on a sample of US public firms that report segment data between 1998 and 2011. The … authors use Benford’s law to establish benchmarks for expected frequency of each number on the second digit of segment …

Persistent link: https://www.econbiz.de/10014837990

The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany

Franzen, Nina; Weißenberger, Barbara E. - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 88-113

Purpose – The purpose of this paper is to assess the changes in segment reporting practices of German listed firms … under the new segment reporting standard IFRS 8. Design/methodology/approach – The authors compare hand-collected segment … find substantial changes in the segment disclosures of German firms under IFRS 8. While the number of reportable segments …

Persistent link: https://www.econbiz.de/10014838025

Who shops groceries where and how? : the ralationship between choice of store format and type of grocery shopping

Nilson, Elin; Gärling, Tommy; Marell, Agneta; … - In: The international review of retail, distribution and … 25 (2015) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10010499823

Service quality, size, and performance of audit firms : consideration of market segments and business strategies

Yang, Yi-Fang; Yang, Lee-Wen; Lee, Min-Ning - In: The international journal of business and finance … 9 (2015) 4, pp. 51-66

Persistent link: https://www.econbiz.de/10011285362

Financial situation of France's main listed groups in H1 2015 : lower profitability but a forward-looking financial strategy

Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 40 (2015/2016), pp. 35-44

Persistent link: https://www.econbiz.de/10011480934

Cruise shipping in Brazil : an emergent or established market?

Robles, Leo Tadeu; Galvão, Cassia Bömer; Pereira, … - In: Tourism management perspectives : TMP 16 (2015), pp. 298-305

Persistent link: https://www.econbiz.de/10011415705

How collinearity affects mixture regression results

Becker, Jan-Michael; Ringle, Christian M.; Sarstedt, Marko - In: Marketing letters : a journal of research in marketing 26 (2015) 4, pp. 643-659

Persistent link: https://www.econbiz.de/10011399174

Fiscal policy and current account in an oil-rich economy : the case of Nigeria

Akanbi, Olusegun A. - In: Empirical economics : a journal of the Institute for … 48 (2015) 4, pp. 1563-1585

Persistent link: https://www.econbiz.de/10011300748