Results 81 to 90 of about 96,301 (258)
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
Energy-Efficient Resource Management in Ultra Dense Small Cell Networks: A Mean-Field Approach
, 2015 In this paper, a novel approach for joint power control and user scheduling is proposed for optimizing energy efficiency (EE), in terms of bits per unit power, in ultra dense small cell networks (UDNs). To address this problem, a dynamic stochastic game (
Bennis, Mehdi +4 more
core +3 more sources
Development and Change, EarlyView.ABSTRACT Over the past two decades, agricultural restructuring in Vietnam — driven by land consolidation, crop diversification and modernization — has shifted farming from labour‐intensive to capital‐intensive production. This article argues that agrarian change in Vietnam has not simply resulted in the marginalization of women, a finding that ...
Nga Dao, Quang Phung
wiley +1 more source
Conceptualizing emotion in information systems development [PDF]
, 2014 The purpose of this theory paper is to develop a contextual theory of appraisal that may be drawn on to understand emotional processes in IS development (ISD).
Chiasson, Mike, Stacey, Patrick
core
Fluctuations and scaling in models for particle aggregation
, 2005 We consider two sequential models of deposition and aggregation for particles. The first model (No Diffusion) simulates surface diffusion through a deterministic capture area, while the second (Sequential Diffusion) allows the atoms to diffuse up to \ell
Ahr +33 more
core +3 more sources
Stringent Phenomenological Investigation into Heterotic String Optical Unification [PDF]
, 2005 For the weakly coupled heterotic string (WCHS) there is a well-known factor of twenty conflict between the minimum string coupling unification scale, Lambda_H ~5x10^(17) GeV, and the projected MSSM unification scale, Lambda_U ~ 2.5x10^(16) GeV, assuming ...
Cleaver, G. +8 more
core +4 more sources
Weather‐Induced Positive Sentiment and Insider Trading
European Financial Management, EarlyView.ABSTRACT Exploiting variations in sunshine exposure near insiders' locations, we find that weather‐induced positive sentiment leads to higher insider purchases, albeit with lower performance. Overoptimism induced by abnormally good weather serves as the underlying mechanism. The effect is more pronounced when insiders' purchase decisions are fuelled by
Douglas Cumming +3 more
wiley +1 more source
Signaling Vision: Knowing When to Quit
International Economic Review, EarlyView.ABSTRACT We study a signaling game where agents signal their type by choosing when to quit pursuing an uncertain project. High types observe news about project quality and quit when bad news arrives. Low types who do not observe any news may mimic high types by quitting continuously over a phase of time.
Junichiro Ishida, Wing Suen
wiley +1 more source
A spectral analysis extension to DEMATEL for strategic leverage points identification
International Transactions in Operational Research, EarlyView.Abstract Efforts to intervene in complex systems often emphasize influential factors, yet system behavior is equally shaped by the relationships among them. Methods such as Decision‐Making Trial and Evaluation Laboratory (DEMATEL) map causal structures but remain descriptive and do not identify which relationships provide the greatest leverage for ...
Pavlos Delias, Kerasia Kalkitsa
wiley +1 more source
Evolution of Market Uncertainty around Earnings Announcements [PDF]
This paper investigates theoretically and empirically the dynamics of the implied volatility (or implied standard deviation - ISD) around earnings announcements dates.
Christophe Pérignon, Dušan Isakov
core