Earnings management and derivatives reporting: evidence from the adoption of IFRS standards in Europe
Although the new IFRS standards are considered an improvement for financial transparency,
derivatives reporting remains subject to criticism by professional observers due to its complexity.
How does artificial intelligence enable and enhance value co-creation in industrial markets? An exploratory case study in the healthcare ecosystem
Scent marketing: linking the scent congruence with brand image
Purpose – The purpose of this study is to examine the role of scent congruence with the brand image in the
formation of consumers’ reactions to the atmosphere of a place.
Design/methodology/approach – Using a factorial design (i.e. scent congruent with the brand image,
The evolution and heterogeneity of credit procyclicality in Central and Eastern Europe
This article presents empirical estimates of bank credit procyclicality for a sample of 11 Central and Eastern European countries (CEECs) for the period 2000Q1–2016Q4.