Results 191 to 200 of about 3,162 (245)

Developing a Theoretical Model for the Resummation of Infrared Effects in the Post-Reconstruction Power Spectrum (an explanatory video is available in the comments section) [PDF]

Naonori S. Sugiyama
openalex   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Radiative corrections: from medium to high energy experiments. [PDF]

Eur Phys J A Hadron Nucl
Afanasev A, Bernauer JC, Blunden P, Blümlein J, Cline EW, Friedrich JM, Hagelstein F, Husek T, Kohl M, Myhrer F, Paz G, Schadmand S, Schmidt A, Sharkovska V, Signer A, Tomalak O, Tomasi-Gustafsson E, Ulrich Y, Vanderhaeghen M.   +18 more
europepmc   +1 more source

Pre‐IPO Tokens: Trading in the Dark

Accounting Perspectives, EarlyView.
ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley   +1 more source

Event-based transverse momentum resummation. [PDF]

Eur Phys J C Part Fields, 2019
Becher T, Hager M.
europepmc   +1 more source

The q T subtraction method: electroweak corrections and power suppressed contributions. [PDF]

Eur Phys J C Part Fields, 2020
Buonocore L, Grazzini M, Tramontano F.
europepmc   +1 more source

Revisiting experimental mass limits on HECOs using Dyson-Schwinger resummation [PDF]

Jean Alexandre, Nick E. Mavromatos, V. A. Mitsou, E. Musumeci   +3 more
openalex   +1 more source

Downside risk similarity and M&As

Contemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

On the valuation implications of unbundled disclosure

Contemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Compatibility and combination of world W-boson mass measurements. [PDF]

Eur Phys J C Part Fields
LHC-TeV MW Working Group, Amoroso S, Andari N, Barter W, Bendavid J, Boonekamp M, Farry S, Grünewald M, Hays C, Hunter R, Kretzschmar J, Lupton O, Pili M, Ramos Pernas M, Tuchming B, Vesterinen M, Vicini A, Wang C, Xu M.   +18 more
europepmc   +1 more source