Results 121 to 130 of about 1,735,900 (276)
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
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
Journal of Accounting Research, EarlyView.ABSTRACT Bank regulators use peer information for bank evaluations and publicly disclose this information. This study investigates whether the regulatory use and disclosure of peer information induce herding behavior in banks' regulatory capital ratios.
MINJAE KIM
wiley +1 more source
Insect 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
Herb Steiner: on poverty, September 17, 1969
, 1969 Herb Steiner: on poverty isa program in which socialist Labor party organizer Herb Steiner discusses poverty through American history and the present day, arguing that the United States government possesses the technology and surpluses necessary to end ...
core
Criminology, EarlyView.Abstract Drawing on 576 interviews with incarcerated men and 131 correctional staff across five Western Canadian prisons, we reconceptualize the prison code as subcultural law, documenting the “informal prisoner justice system” as its enforcement arm. Although scholars have treated the code primarily as cultural values prescribing loyalty, silence, and
Luca Berardi +3 more
wiley +1 more source
International Journal of COPD, 2017 Ali Hakamy,1,2 Tricia M McKeever,2 Michael C Steiner,3 C Michael Roberts,4 Sally J Singh,3 Charlotte E Bolton1 1Nottingham Respiratory Research Unit, NIHR Nottingham Biomedical Research Centre, 2Division of Epidemiology and Public Health, School of ...
Hakamy A +5 more
doaj
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
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
Animal Conservation, EarlyView.In an unfenced mixed‐use savanna landscape in Namibia, we compared realized densities of leopards and cheetahs estimated using spatial capture–recapture models with prey‐based carrying capacity predictions. Leopard densities exceeded predictions based on wild prey alone but closely matched livestock‐supplemented models, suggesting that vulnerable ...
Kathan Bandyopadhyay +7 more
wiley +1 more source