Results 201 to 210 of about 431,224 (292)

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Holistically assessing dismounted warfighter military performance: bridging science and operational relevancy. [PDF]

open access: yesBMJ Mil Health
Sperlein J   +5 more
europepmc   +1 more source

Mills of Sverdlovsk region [PDF]

open access: yes, 2016
Gorshenina, A.
core  

From politics to economics: The investigation of the determinants of local administrative hierarchy in the Tang–Song transition

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 39-78, March 2025.
Abstract This study collects original data to examine the determinants of classification criteria of county hierarchy and its rank variations during the Tang–Song period. The results reveal that the county hierarchy was affected by both economic and political situations, with more emphasis on politics in Tang and economics in Song.
Nan Li, Heqi Cai
wiley   +1 more source

Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 3-38, March 2025.
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley   +1 more source

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