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Dynamic Principal Market Determination: Fair Value Measurement of Cryptocurrency.
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p731-748. 18p. 9 Charts, 4 Graphs.
Abstract: Cryptocurrencies and blockchain technology are disruptive innovations at the vanguard of a new wave of the digital revolution. The far-reaching appeal, global reach, unprecedented mobility of capital, and multitude of trading venues have created a mark...
Innovation Potential, Insider Sales, and IPO Performance: How Firms Can Mitigate the Negative Effect of Insider Selling.
Publication Type: Academic Journal
Source(s): Journal of Marketing. Jul2023, Vol. 87 Issue 4, p550-574. 25p. 1 Diagram, 6 Charts.
Abstract: At the time of an initial public offering (IPO), firms seek to maximize their stock market value. The authors theorize and show that a firm's innovation potential—firm outputs and activities that contribute to the development of future new products—can...
Impact of Market Value, Roster Size, Arrivals and Departures on Performance in Iranian Men's Football.
Publication Type: Academic Journal
Source(s): Sustainability (2071-1050). Jul2023, Vol. 15 Issue 13, p10268. 19p.
Abstract: This research aims to study the effect of the sustainable management of human resources on performance. It examines the impact of market value, roster size, arrivals and departures on team performance in football. Regressions are tested based on data f...
Carbon Disclosure, Carbon Performance, and Market Value: Evidence from Indonesia Polluting Industries.
Publication Type: Academic Journal
Source(s): International Journal of Sustainable Development & Planning. Jun2023, Vol. 18 Issue 6, p1973-1981. 9p.
Abstract: The purpose of this study is to investigate the impact of carbon disclosure, carbon performance, carbon reduction target, and environmental performance on the market value. This study used 33 samples of the company in the polluting sector industry in I...
Market Perceptions of Fair Value Reporting for Tangible Assets.
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p908-933. 26p. 7 Charts.
Abstract: This article examines equity market perceptions of fair value reporting for tangible assets. We identify six events—four designated as increasing, two as decreasing—affecting the likelihood of U.S. adoption of fair value reporting for investment proper...
BMI Research: Croatia Tourism Report.
Source(s): Croatia Tourism Report. 2023 Q4, Issue 4, p1-55. 54p.
Abstract: An industry report for the Tourism industry in Croatia for the third quarter 2023 is presented from the publisher BMI, with topics including industry forecast; industry risk; and the market overview.
The Changes in the Perceptions of Women towards the Symbolic Value of Gold: Marketing and Financial Implications.
Publication Type: Academic Journal
Source(s): Journal of Risk & Financial Management. Apr2023, Vol. 16 Issue 4, p233. 15p.
Abstract: Gold is a sought-after good across the globe, particularly among Asian countries. The demand for gold is influenced by symbolic, utilitarian, and hedonic values. One of the critical values among these is symbolic value, which refers to the meanings ass...
Under What Conditions Does the Manager Withhold Segment Information?
Publication Type: Academic Journal
Source(s): Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p1009-1038. 30p. 3 Graphs.
Abstract: This paper considers how a manager decides to disclose or withhold segment information in a capital market setting. In particular, we develop a multi-period model in which a manager in each period decides how to allocate her effort between two business...
Technologies and Data Analytics to Manage Grain Quality On-Farm—A Review.
Publication Type: Academic Journal
Source(s): Agronomy. Apr2023, Vol. 13 Issue 4, p1129. 23p.
Abstract: Grains intended for human consumption or feedstock are typically high-value commodities that are marketed based on either their visual characteristics or compositional properties. The combination of visual traits, chemical composition and contaminants ...
The Benefit Principle in Determining Compensation for Real Estate Expropriation.
Publication Type: Academic Journal
Source(s): Geomatics & Environmental Engineering. 2023, Vol. 17 Issue 2, p89-104. 16p.
Abstract: Polish expropriation law introduces a compensation system based on the socalled "benefit principle". This principle assumes estimating the value of the property based on its intended use if it results in a greater value. The problem of considering the ...