Article Gateway
Not a member yet
7100 research outputs found
Sort by
Statement of Financial Position: A Hybrid Recognition Model
No full textThis discussion explores the hybrid combination of fair value and historical accounting measures used to present an entity’s statement of financial position, including assets, liabilities, and owners’ equity. Generally accepted accounting principles establish and guide valuation determinations that explain the valuation differences. The history of fair value guidance and recognition provides a foundation for presenting the advantages and disadvantages of financial measurement methods. Financial reporting valuation has evolved over time and is a copulation of both fair and historical value methodologies to determine the reported value. Future research is suggested to evaluate and resolve the outstanding reporting differences, concerns and issues
Host-Guest Interaction and Cross-Cultural Communication in the Mediatized Society
No full textIn contemporary society into which media are deeply penetrating, host-guest interaction and cross-cultural communication have undergone profound changes. From the perspective of the mediatized society, this study explores how digital media has transformed host-guest interaction in the tourism field and their impacts on cross-cultural communication. The research points out that host-guest interaction in the mediatized society presents three core characteristics: the diversification of communication platforms, the integration of virtual and physical spaces, the breaking of the host-guest dualistic structure. Correspondingly, cross-cultural communication exhibits changes in three aspects. First, the temporal and spatial boundaries of interaction are expanded, bringing communication pathways characterized by the coexistence of virtual and physical spaces. Second, the mediatized logic promotes life-oriented content. Third, new media forms represented by live streaming bring the interactivity and immediacy of communication. This study hopes to provide a new perspective for understanding the dynamic mechanisms of host-guest interaction and generative logic of contemporary cross-cultural communication
The Impact of Data Breach on Short-Term Profit Margins
No full textThis paper addresses the impact of data breaches on the short-term profit margin of breached firms. Data from 2013 to 2018 is used to test the model. The data represents 441 breaches, impacting 166 companies in twelve industries, with 77 percent of the breaches in the retail, technology, healthcare, and financial sectors. The analysis is first conducted with the broad collection of businesses, then repeated for retailers only. Breaches were found to have no adverse effect on profit margins for the broad group of firms. The retailers were negatively affected, but this was not statistically significant
Optimizing Veterinary Practice Economics: The Impact of Mid-Level Practitioners on Revenue, Profitability, and Workforce Efficiency
No full textThis study examines the economic effects of integrating Veterinary Professional Associates (VPAs), a mid-level practitioner role, into companion animal veterinary practices. In the context of a veterinarian shortage, we investigate how VPAs can boost efficiency, productivity, and financial performance. Using a mixed-methods approach, combining over 40 interviews with a partial budget model, we estimated the impact of adding one full-time VPA to a 3.5-veterinarian practice. Our model projects an annual revenue increase of 177,850. These gains result from optimizing labor by shifting routine tasks to VPAs and allowing veterinarians to focus on higher-value activities. The study provides empirical evidence for the economic benefits of introducing mid-level practitioners in veterinary healthcare, offering insights into workforce optimization in labor-constrained markets
Approaching Human-Level Data Coding? A Systematic Comparison of OpenAI, DeepSeek, and Human Coders in Qualitative Analysis of Customer Reviews
No full textThe rapid growth of online reviews presents both opportunities and challenges for qualitative research. Human coding ensures contextual accuracy but is difficult to scale. This study compares human coding with AI-assisted coding using OpenAI GPT-4o and DeepSeek r1 on customer reviews of a complex DIY product. Results show both platforms capture underlying relationships, with OpenAI aligning more closely with human coding and DeepSeek demonstrating stronger internal consistency. Systematic AI errors mainly take the form of conservative Type I errors. Findings suggest AI can complement, rather than replace, human coders to enhance scalability and efficiency
Exponential Growth Bias in an Inflationary World
No full textThis paper examines the exponential growth bias (EGB), both compound savings questions and in a domain relevant to household finance: inflation-based questions. Here, we test a broad-based sample of 354 adults living in the US initially on estimates for future compound savings and future prices after inflation over time. Here, we find significant EGB in both domains with and without calculators, with significantly higher bias sizes in the inflation questions. After the initial results, each participant completed a short 5 to 10-minute tutorial designed to teach them about EGB. We split the overall participants into two random learning groups: One group was shown how to use interactive charts while the other group learned the formal formula. While we do not find any significant differences of improvements between the two learning groups, we find significantly large decreases in bias sizes in both savings and inflation questions after the tutorial, with and without a calculator, particularly for those who did not know how to make the correct calculation before the tutorial
Assessing the Dynamics of Digital Entrepreneurial Intentions
No full textThis study aims to examine the key drivers influencing the digital entrepreneurial intention (DEI) of business students regarded as potential entrepreneurs. Using the EEM theory, the practical implications of the study are based on data collected from 400 business students at ten private universities in Bangladesh. To analyze the proposed hypotheses, a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was used. The results show that digital entrepreneurial education (DEE) enhances digital competency (DC) and has a positive influence on digital entrepreneurial intention (DEI). In addition, DC has a positive effect on DEI and plays a mediating role in the relationship between DEE and DEI. Our results emphasize the importance of digital competency as a mediator between digital entrepreneurial education and intention. The study's cross-sectional design limits causal inferences. The focus on business students may also affect the generalizability of the findings. Future research could benefit from longitudinal studies and more diverse samples, including cross-country comparisons to validate the outcomes in different contexts
The Streaming TV Industry: Churn Rates, Subscriber Characteristics & Streaming Strategies
No full textThe churn rate, which tracks customers subscribing, cancelling, and resubscribing to streaming TV services within a 12-month period, has been increasing significantly since 2019. Millennials and Generation Z are the highest number of churners. High prices and lack of authentic new content are reasons frequently cited by these generations for leaving streaming platforms on a regular basis. To combat this, streaming TV companies have shifted their strategy from acquiring new subscribers to retaining existing ones and generating profit. The bundling of streaming services together at a discount, along with new content and short videos, has shown promise in decreasing the churn rate and generating profit
Ethics in Real Estate: Assessing the Impact and Effectiveness of the NAR Code of Ethics on Agent Behavior
No full textThis study examines the ethical perspectives of West Virginia real estate agents and their views on the effectiveness of the National Association of Realtors (NAR) Code of Ethics. Findings reveal strong personal commitments to ethical conduct but highlight tensions between professional integrity and commission-based incentives. Despite a high level of familiarity with the Code, skepticism persists regarding its effectiveness. Agents display notable reluctance to formally report unethical behavior due to peer pressures and limited institutional support. The study suggests enhancing ethics training and organizational cultures to address the myriad ethical challenges that characterize the industry
Lack of Auditor Professional Skepticism
No full textThe researchers sought to understand challenges to Certified Public Accounting firms related to the development of auditor professional skepticism. The researchers considered the lack of professional skepticism and the importance of that approach. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology employed a single-case study design, and participants were interviewed to gain experiential insight into auditing and the challenges related to skepticism. The researchers advanced the understanding of problems and contributing factors to the development of professional skepticism, and identified potential solutions