Results 91 to 100 of about 131 (131)

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1357-1381, August 2026.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1382-1408, August 2026.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

LifeMet: Report on the 2024–2025 meteorite recovery expedition in Dronning Maud Land, Antarctica for the study of microbe–meteorite interactions

Meteoritics &Planetary Science, Volume 61, Issue 8, Page 1847-1860, August 2026.
Abstract Since the discovery of nine meteorites near the Yamato mountains in 1969, Antarctica has been recognized as a superb location for meteorite recovery. While Antarctic recovery expeditions prioritize meteorite preservation for mineralogical and planetary studies, meteorites are not typically collected for biological applications.
Rachael Lappan, Rachel S. Kirby, Andrew G. Tomkins   +2 more
wiley   +1 more source

Revisiting the Liability of the Operators of Nuclear-Powered Ships - The 1962 Brussels Convention and Its Implications -

Chungnam Law Review
openaire   +1 more source