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Blankespoor Elizabeth Hendricks Bradley E. Piotroski Joseph Synn Christina 《Review of Accounting Studies》2022,27(3):1079-1116
Review of Accounting Studies - We examine firm disclosure choice when information is received on a real-time, continuous basis. We use transaction-level credit and debit card sales for a sample of... 相似文献
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Synnöve Vuori 《Economic Systems Research》1997,9(1):67-80
The paper examines the importance of interindustry technology flows in finnish manufacturing in the 1980s and early 1990s. An attempt is made to distinguish between embodied technology flows and spillovers, so clarifying the spillover concept.Embodied technology covers intermediate goods and capital equipment. The embodied technology data that have been used are partly based on input—output analysis, while the spillover estimates presented are based on measures of technological distance based on the industry-specific distributions of R&D expenditures. Econometric analysis of the effects of the various technology inputs on total factor productivity implies that technology embodied in foreign machinery, domestic spillovers and, to some extent, the firms' own R&D have been the most important technology sources on average. 相似文献
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Crisis prevention plans are usually evaluated based on their effects in terms of preventing or limiting organizational crisis. In this survey-based study, the focus was instead on how such plans influence employees’ reactions in terms of risk perception and well-being. Five different organizations were addressed in the study. Hypothesis 1 tested the assumption that leadership crisis preparation would lead to lower perceived risk among the employees. Hypothesis 2 tested the conjecture that it would also lead to a higher degree of well-being. Both hypotheses were supported. The results and their implications are discussed. 相似文献
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