Results 91 to 100 of about 240,072 (202)
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
Is There a Bank lending Channel in France? Evidence From Bank Panel Data. [PDF]
The aim of this paper is to check the possible existence of a bank lending channel in France. For that purpose, we have estimated a dynamic reduced form model allowing for asymmetries in loan supply across banks, depending on their size, liquidity and ...
Loupias, C., Savignac, F., Sevestre, P.
core
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source
Beyond the next step: A multi‐criteria generative validation framework for step selection functions
Methods in Ecology and Evolution, EarlyView.Abstract Step‐selection functions (SSFs), typically fitted using step‐selection analysis (SSA) or integrated step‐selection analysis (iSSA) are widely used to infer habitat selection and movement kernels from high‐frequency telemetry data, but most standard validation tools focus on one‐step‐ahead prediction and do not guarantee that fitted models ...
Aurélien Nicosia
wiley +1 more source
Study of the performance of passive cooling strategies in buildings under arid weather conditions
Journal of Materials and Engineering Structures, 2023 In Algeria, the building sector accounts for approximately 43% of total primary consumption and accounts for more than one-third of energy-related greenhouse gas emissions. It should be a primary focus for reducing energy consumption and greenhouse gases
HABIBA KAZEOUI +2 more
doaj
Opportunity Costs of Having a Child, Financial Constraints and Fertility. [PDF]
Economic theory often assumes that the opportunity costs of having a child and financial constraints have a simultaneous but opposite influence on fertility.
Cette, G., Dromel, N., Méda, D.
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One more step towards participatory modeling. Involving local stakeholders in designing scientific models for participative foresight studies [PDF]
, 2011 This paper focuses on the collective design and immediate execution of an agent-based model (ABM) by dynamically interpreting activity diagrams of agent behaviors.
Bartaburu, Danilo +7 more
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Colonial wars and trade restrictions: Fighting for exclusive trading rights
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This paper develops a model of colonial wars and trade restrictions, in which two metropolises compete for control over a colony's trade policy. In equilibrium, the metropolis that gains control can improve its terms of trade by restricting its rival's access to colonial trade.
Ivan G. Lopez Cruz, Gustavo Torrens
wiley +1 more source
Is the Inflation-Output Nexus Asymmetric in the Euro Area? [PDF]
This paper challenges the assumption that the inflation process within the euro area is well-described by a linear Phillips curve and investigates in a nonparametric framework how inflation is sensitive to output growth.
Baghli, M., Cahn, C., Fraisse, H.
core
Aggregate productivity effect of labour and capital market distortions in Canada
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract How efficiently are workers, investment capital, and production distributed across firms in Canada? And how have they varied over time, across regions, and between sectors? To answer these questions, we present novel measures of the degree of resource misallocation over time and space using uniquely detailed firm‐level data (T2‐LEAP) between ...
Yu Chen, Trevor Tombe
wiley +1 more source