Strange Bedfellows? - Voluntary CSR Disclosure and Politics
In: Accounting and Finance 53 (2013) 867–903. doi: 10.1111/acfi.12033
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In: Accounting and Finance 53 (2013) 867–903. doi: 10.1111/acfi.12033
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In: Political geography: an interdisciplinary journal for all students of political studies with an interest in the geographical and spatial aspects, Band 88, S. 102408
ISSN: 0962-6298
In: Research report - Financial Accounting Standards Board
In: Forthcoming in European Accounting Review
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Working paper
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In: Decision sciences, Band 48, Heft 6, S. 1198-1227
ISSN: 1540-5915
ABSTRACTWe study two firms that compete on price and lead‐time decisions in a common market. We explore the impact of decentralizing these decisions, as made by the marketing and production departments, respectively, with either marketing or production as the leader. We compare scenarios in which none, one, or both of the firms are decentralized to see whether decentralization can be the equilibrium strategy. We find that under intense price competition, with intensity characterized by the underlying parameters of market demand, firms may suffer from a decentralized structure, particularly under high flexibility induced by high capacity, where revenue‐based sales incentives motivate sales/marketing to make aggressive price cuts that often erode profit margins. In contrast, under intense lead‐time competition, a decentralized strategy with marketing as the leader can not only result in significantly higher profits, but also be the equilibrium strategy. Moreover, decentralization may no longer lead to lower prices or longer lead‐times if the production department chooses capacity along with lead‐time.
In: HELIYON-D-21-08578
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BACKGROUND: States have passed various legislative acts in an attempt to reduce opioid prescribing and corresponding doctor shopping, including prescription drug monitoring programs. This study seeks to determine the association between two state-based interventions enacted in Indiana and the level of doctor shopping among Medicaid-enrolled pregnant women. METHODS: Indiana Medicaid claims data over the period of January 2014 to March 2019 were used in a regression model to determine the longitudinal change in percentage of pregnant women engaged in doctor shopping based on passage of Indiana Administrative Code Title 884 in 2014 and Public Law 194 in 2018. The primary reasons for prescribing were also identified. RESULTS: There were 37,451 women that had both pregnancy and prescription opioid claims over the time horizon. Of these, 2130 women met the criteria for doctor shopping. Doctor shopping continued to increase over the time between the passage of the two interventions but decreased after passage of Public Law 194. CONCLUSION: The decrease in doctor shopping among Medicaid-enrolled pregnant women after passage of Public Law 194 points to the importance of addressing this issue across a broad set of healthcare professionals including nurse practitioners and physician assistants. It is also possible that the potential punitive component in the Law for non-compliance played a role.
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In: Science and the stock market: Investors' recognition of unburnable carbon, Energy Economics, Volume 52, Part A, December 2015, Pages 1-12, ISSN 0140-9883, DOI: 10.1016/j.eneco.2015.08.028
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In: Social Choice and Welfare, Band 15, Heft 4
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