Abstract This paper proposes an explanatory model of the intention to pay for fair trade food products based on stimulus-organism-response (S-O-R) theory. The research aims are test effects general attitudes toward sustainable valuation fair-trade products, study emotions willingness and analyse mediating role product evaluation emotions. proposed was tested using ordinary least squares estimat...

Embedding is the widely-observed phenomenon that a good is assigned a higher value if evaluated on its own rather than as part of a more inclusive set. Embedding is considered a serious problem affecting the quality of many environmental management and health risk policy judgments. This paper presents the results of an experiment involving of a structured, small-group approach for conducting en...

The financial difficulties experienced by PT. Garuda Indonesia, characterized its inability to meet obligations several creditors, resulted in the temporary delisting of shares from Indonesia Stock Exchange (IDX) on June 18, 2021. This situation was further exacerbated impact Covid-19 pandemic, which led a decline revenue due decrease passenger numbers and air traffic. initiated restructuring e...

The present paper presents an alternative approach to determining rational defence spending of the Czech Republic concerning evolution a society’s wealth, expressed in terms financial valuation tangible fixed assets. authors describe view that government’s stated commitment 2% is political decision does not reflect impact wealth achieved by society, likelihood attack foreign power, and expected...

Finance theory suggests that information risk―that is, the uncertainty regarding valuation parameters for an underlying asset―is reflected in firms’ equity betas and the information asymmetry component of bid-ask spreads. We empirically examine these predictions for a sample of large U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value level 1, 2...

Contingent considerations (earnouts) in acquisition agreements provide sellers with future payments conditional on meeting certain conditions. Prior research provides evidence that acquiring firms use earnouts to minimize agency costs associated with acquisitions. Using earnout fair value information, recently mandated by SFAS 141(R), we provide new insights into the economic determinants to in...

In the current context of accelerating digitisation in almost all areas business, assessing market value a company has become topic debate both among practitioners and academic community due to significant increasing presence intangibles assets these companies. Therefore, purpose our research is focused on identification existing impediments evaluation process companies over time. The establish...

Apiaries must be ecologically and economically sustainable to provide pollination as a unique ecosystem service. Pollination an service is economically, socially, environmentally irreplaceable. Therefore, it essential improve the profitability of beekeeping activities, which are mainly carried out in rural areas. With this mind, main objective article assess one services provided by bees, based...

How to optimize returns of an international equity or bond portfolio? Which bets should we make between bonds and stocks on a domestic balanced portfolio? Access to capital markets has become increasingly easier for investors. In this context, the Tactical Asset Allocation (TAA), which refers to how a portfolio's funds would be allocated, given the investor's short-term forecasts, is an essenti...