Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
The significance of a ‘correct and uniform system of accounts’ to the administration of the Poor Law Amendment Act, 1834 [PDF]
, 2011 Care, Verna
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Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos [PDF]
, 2018 Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates.
Fernández Polvillo, Carmen +1 more
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The role of case management in misdemeanor prosecution
Criminology, EarlyView.Abstract Despite increasing attention to prosecutors' role in shaping criminal justice outcomes, there is limited empirical research on what prosecutors do. While most theories of prosecutorial discretion emphasize overarching goals related to justice and safety, our paper shifts the focus toward the practical realities of the job, particularly in the ...
Lindsay Graef, Aurelie Ouss
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Indicators of resource use and environmental impact for use in a decision aid for Danish livestock farmers [PDF]
, 1999 Farmers lack well documented sets of farm level indicators to allow their own evaluation of environmental impact and to stimulate the development of more environment friendly farming practices.
Halberg, Niels
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Nutrition &Dietetics, EarlyView.Abstract Aims This study aimed to establish the processes for a national dataset describing Australian private practice dietetics and to report baseline workforce data. Methods A cross‐sectional survey captured workforce and business data for dietitians working in private practice dietetics in Australia.
Amy Kirkegaard +3 more
wiley +1 more source
Improvement in the English Translations of Albrecht von Haller's Usong (1771)
Journal for Eighteenth-Century Studies, EarlyView.Abstract The political novel Usong (1771), written by the Swiss physiologist Albrecht von Haller (1708–1777), is set in the fifteenth century and tells the story of a Mongolian prince who becomes the Emperor of Persia and redesigns the government of his empire to promote the happiness of his subjects.
Laura Tarkka
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When Debit=Credit, The Balance Constraint in Bookkeeping, Its Causes and Consequences for Accounting
, 2020 Sander Renes
openalex +1 more source
Love, Class‐Crossing Courtship, and the Reading of English Novels in Late Eighteenth‐Century Sweden
Journal for Eighteenth-Century Studies, EarlyView.Abstract This article examines how novel reading influenced the courtship practices of Pehr Stenberg, a peasant who became a clergyman. Stenberg wrote a detailed account of his life in which his courtships of high‐born women are described in detail. These courtships took place during a transformative time when the ideal that marriage should be based on
Ina Lindblom
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Complementarity constraints and induced innovation: some evidence from the First IT Regime [PDF]
Technological search is often depicted to be random. This paper takes a different view and analyses how innovative recombinant search is triggered, how it is done and what initial conditions influence the final design of technological artefacts. We argue
Hölzl,Werner, Reinstaller,Andreas
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