Results 231 to 240 of about 4,878 (295)

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier   +2 more
wiley   +1 more source

Volatile and Nonvolatile Contributors to Lager Beer Acceptability in High-Flavor-Liking Consumers. [PDF]

open access: yesJ Agric Food Chem
Borcherding J   +6 more
europepmc   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

Unveiling Disparities in Beer Consumer Behavior and Key Drivers Across Regions in China. [PDF]

open access: yesFoods
Xie J   +9 more
europepmc   +1 more source

Fluoride Concentration and pH Levels in Non-/Low-Alcoholic Beers. [PDF]

open access: yesBiol Trace Elem Res
Tamayo-Cabeza G, Kelly AB, Lippert F.
europepmc   +1 more source

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