Results 51 to 60 of about 277,784 (216)
Gender &History, EarlyView.ABSTRACT Bringing together historical evidence, postcolonial fiction and memory work, this study recovers South Asian cultural attitudes towards interracial heterosexual romance from the margins of East African history. It asks why Black/brown intimacy was treated as taboo and denied legitimacy within South Asian diasporic communities in British‐ruled ...
Carissa Chew
wiley +1 more source
Beurling-Landau's density on compact manifolds [PDF]
, 2012 Given a compact Riemannian manifold $M$, we consider the subspace of $L^2(M)$ generated by the eigenfunctions of the Laplacian of eigenvalue less than $L\geq1$.
Ortega-Cerdà, Joaquim +2 more
core +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Geometrical Theory on Combinatorial Manifolds [PDF]
, 2005 Topological and differential structures such as those of d-pathwise connected, homotopy classes, fundamental d-groups in topology and tangent vector fields, tensor fields, connections, Minkowski norms in differential geometry on these finitely ...
Mao, Linfan
core +1 more source
The minimal entropy problem for 3-manifolds with zero simplicial volume [PDF]
, 2003 In this note, we consider the minimal entropy problem, namely the question of whether there exists a smooth metric of minimal (topological) entropy, for certain classes of closed 3 ...
Anderson, J.W., Paternain, G.P.
core +1 more source
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
STEIN FILLINGS OF CONTACT 3-MANIFOLDS OBTAINED AS LEGENDRIAN SURGERIES
, 2016 . In this note, we classify Stein fillings of an infinite family of contact 3-manifolds up to diffeomorphism. Some contact 3-manifolds in this family can be obtained by Legendrian surgeries on (S3, ξstd) along certain Legendrian 2-bridge knots.
Youlin Li, Amey Kaloti
core
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
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