1800 papers
This study analyzes US pre-tax corporate profit forecasts from 1990 to 2024 and reveals the surprising anomaly that forecast accuracy does not improve with shorter horizons, alongside evidence of herding behavior, underestimation of variability, and a lack of excessive optimism among forecasters.
This paper proposes an expected-loss framework for determining the optimal severity of evaluator-level screening in expert panels, arguing that organizers may rationally accept some decision-quality loss to minimize institutional exposure from blame and controversy, while offering a probability-of-exclusion heuristic to operationalize these trade-offs.
This study analyzes municipal educational efficiency in the Brazilian Amazon's Pará state from 2012 to 2020, revealing significant territorial heterogeneity in static efficiency and productivity dynamics while finding no systematic spatial clustering, thereby demonstrating that administrative proximity does not guarantee uniform educational performance and underscoring the need for differentiated regional analysis.
This study analyzes Tunisia's 1982–2014 data to conclude that while a relationship exists between the exchange rate regime and economic growth, it negatively impacts the trade balance, despite encountering statistical challenges such as multicollinearity and non-stationarity in the trade balance variable.
This research investigates the application of the "5% Canary" concept to Indian equity markets (Sensex, Nifty 50, and Nifty 500) by analyzing the duration of market declines following a 5% drop from 52-week highs through the lens of the historical brachistochrone theory, aiming to provide actionable early-warning insights for investors.
This study demonstrates that digital management accounting capability significantly enhances technology transfer intensity in Malaysian SMEs by fostering absorptive capacity, while noting that financial slack, despite its direct positive effect, does not moderate this relationship.
This study analyzes 3,034 AI models from 2018 to 2026 to find that while US export controls did not immediately force Chinese developers to open their model weights, they did catalyze a strategic shift toward global diffusion, evidenced by a dramatic rise in derivative models built on Chinese bases and a widening frontier compute gap after late 2024.
This study utilizes a comparative case analysis of two large Brazilian firms to propose the Dual-Mode Technology Absorption Framework (DTAM), demonstrating that organizations with similar scales can develop fundamentally distinct strategic or operational configurations for technology absorption based on their unique governance, culture, and R&D orientations.
This paper employs a multi-stage dynamic game model to analyze how e-commerce platforms' demand information sharing strategies interact with manufacturers' blockchain traceability adoption under resale and agency models, revealing that manufacturers are inherently incentivized to adopt blockchain while platforms should conceal information under resale but share it under agency to achieve Pareto-optimal outcomes.
This research investigates the detrimental impact of ESG greenwashing and fraud on financial transparency and sustainable growth (SDG 8), arguing that strengthened regulatory compliance, improved disclosure standards, and advanced evaluation techniques are essential to restore reporting integrity and mitigate manipulation.