Results 81 to 90 of about 157,553 (216)
Contemporary Accounting Research, EarlyView.ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley +1 more source
The Executive and the Avoidance Canon [PDF]
, 2006 Symposium: War, Terrorism and Torture: Limits on Presidential Power in the 21st Century. Convened by the American Constitution Society for Law and Policy and the Indiana University School of Law- Bloomington, prominent legal scholars, human rights ...
Powell, H. Jefferson
core +2 more sources
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &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
Asia‐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
Lady Anne Kerr: From the Rise of International Conference Interpreting to the Whitlam Dismissal
Australian Journal of Politics &History, EarlyView.Before Anne Robson (née Taggart) became the second Lady Kerr upon marrying governor‐general John Kerr in 1975, she had an international career of some 30 years working as a French to English interpreter and consultant at over 30 national and international conferences and became the first Australian elected to the International Association of Conference
Alexis Bergantz
wiley +1 more source
American Journal of Political Science, EarlyView.Abstract Why and when do cities vote for the left? The emergence of the urban–rural divide in the United States in the 1930s is inconsistent with canonical theories of cleavages. This paper introduces an explanation: agglomeration effects. The provision of government services is more efficient in urban environments because of nonrivalries, economies of
Theo Serlin
wiley +1 more source
American Journal of Political Science, EarlyView.Abstract When elected officials gain power, do they use it to provide more constituent service or affect policy? The answer informs debates over how legislator capacity, term limits, and institutional positions affect legislator behavior. We distinguish two countervailing effects of increased institutional power: shifting priorities and increased ...
Devin Judge‐Lord +2 more
wiley +1 more source
The economic foundations of powersharing: Evidence from Africa
American Journal of Political Science, EarlyView.Abstract How—and with whom—do rulers share power? Existing research focuses on the strategic logic of powersharing. In this paper, we analyze its economic foundations. Powersharing is modeled as a subnational fiscal contract, in which rulers allocate political representation based on constituencies’ revenue potential. Empirically, we combine historical
Yannick I. Pengl, Philip Roessler
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US‐China trade war: Heterogeneous effects on the US consumer
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This paper meticulously investigates how the US‐China trade war of 2018–19 affected nondurable consumption patterns for households across the United States. Using highly granular NielsenIQ barcode scanner data, we find that a 1 percentage point (pp) increase in a county's tariff exposure growth was associated with a decrease in nondurable ...
Michael DeDad, Sucharita Ghosh
wiley +1 more source