Results 201 to 210 of about 16,245 (243)

Real Effects of Subjectivity in Measuring Fair Values

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN   +3 more
wiley   +1 more source

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley   +1 more source

Can Extensive Grassland Management Pay Off for Farmers Facing Drought Risks? A Cumulative Prospect Theory‐Based Approach

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Grasslands in Central Europe are increasingly affected by droughts, leading to lower hay yields and reduced profits for dairy farmers. The insurance hypothesis suggests that extensively managed, species‐rich grassland is more drought resistant than intensively managed grassland.
Julia Kunkel   +3 more
wiley   +1 more source

Iflaviruses in arthropods: when small is mighty

open access: yesInsect Science, EarlyView.
Many arthropod species harbor iflaviruses, which often cause covert (asymptomatic) infections, but may still affect host fitness. We review the impact of iflaviruses on arthropod fitness, immunity, behaviour as well as the iflavirus’ host range, transmission, tissue tropism and the interactions with other microorganisms within arthropods.
Annamaria Mattia   +3 more
wiley   +1 more source

Climatic conditions, landscape, and habitat quality drive patch occupancy and larval density of a threatened mire butterfly

open access: yesInsect Science, EarlyView.
The Moorland Clouded Yellow (Colias palaeno) benefited from cattle grazing in three different ways by (i) fostering the nectar supply; (ii) enhancing rejuvenation of the host plant (Vaccinium uliginosum); and (iii) improving microclimatic conditions for successful development of the immature stages.
Florian Fumy   +3 more
wiley   +1 more source

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