Results 71 to 80 of about 13,348,367 (183)
Real Effects of Subjectivity in Measuring Fair Values
Journal 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
, 2015 A Mettlach Relief Stein with 4F symbols and gymnastics equpment. The lid is pewter and has the 4f Turners shield and an inscription on it that says, "Gut Heil! / Musketier Schrotter Inf. Regt. 3. Comp. Freisschiessen 18. 8. 1899".
Charles Abel, Jeffrey Monseau
core
Journal 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
Iflaviruses in arthropods: when small is mighty
Insect 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
Spatial Patterns of Avian Stable Isotopes Reveal Ecological Impacts of Climate and Land‐Use Change
Integrative Zoology, EarlyView.Increased feather δ15N values with pasture coverage reveal an elevated baseline δ15N in grazing landscapes, while broader isotopic niches in farmland habitats reflect agricultural expansion's significant influence on resource use patterns of the avian community.
Yaohong Jia +5 more
wiley +1 more source
A note on the distribution of the extreme degrees of a random graph via the Stein-Chen method
We offer an alternative proof, using the Stein-Chen method, of Bollobás' theorem concerning the distribution of the extreme degrees of a random graph. The same method also applies in a more general setting where the probability of every pair of vertices ...
Malinovsky, Yaakov
core +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley +1 more source
Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong +3 more
wiley +1 more source
Can Enterprises Invest Efficiently in Smart Cities?
Accounting &Finance, EarlyView.ABSTRACT The rapid expansion of the digital economy has accelerated smart city (SC) development in China. Using a time‐varying difference‐in‐differences approach, we examine the impact of SC policies on corporate investment efficiency. We document that SC construction significantly enhances investment efficiency, with robust results across multiple ...
Jingmiao Li +3 more
wiley +1 more source
APPLICATIONS OF STEIN-CHEN METHOD FOR THE PROBLEM OF COINCIDENCES [PDF]
International Journal of Pure and Apllied Mathematics, 2017 openaire +1 more source