Results 181 to 190 of about 6,486 (244)

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia

open access: yesAustralian Journal of Politics &History, EarlyView.
This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley   +1 more source

Chasing the perfida Albione: Anglo‐Italian productivity gap in the late 1930s

open access: yesThe Economic History Review, EarlyView.
Abstract This paper presents new estimates of Anglo‐Italian labour productivity levels in manufacturing in the late 1930s, derived using the standard single‐deflation approach. The findings confirm a substantial productivity gap between Italy and the United Kingdom at the aggregate level, alongside pronounced intersectoral heterogeneity.
Tancredi Salamone
wiley   +1 more source

Multicriteria Methodology for Prioritizing Predictive Maintenance Using RPASs (Drones) with Thermal Cameras on Transmission Lines. [PDF]

open access: yesSensors (Basel)
Schnorr A   +8 more
europepmc   +1 more source

Computational Investigation on the Combined Effect of Applied Strain and Pore Configuration on Strain Concentrators in Additively Manufactured Metals

open access: yesFatigue &Fracture of Engineering Materials &Structures, EarlyView.
ABSTRACT Metal additive manufacturing (AM) provides a pathway for creating highly optimized components that would be difficult to produce using traditional manufacturing methods. However, regardless of printing parameters or postprocessing, porosity remains a prevalent challenge in AM components because strain concentrates in the vicinity of the pore ...
Erick Adan Ramirez   +3 more
wiley   +1 more source

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

Airport microgrid control using integral-of-absolute-error having high renewable penetration. [PDF]

open access: yesSci Rep
Singh S   +5 more
europepmc   +1 more source

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