Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
Accounting &Finance, EarlyView.ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source
Productivity dispersion and persistence in European agriculture
American Journal of Agricultural Economics, EarlyView.Abstract Improving and maintaining agricultural productivity, which is pivotal to deliver private and public goods, is challenged by increasingly uncertain market and environmental conditions. Understanding differences in productivity among farms and its persistence over time helps assess the vulnerability of agricultural production to these external ...
Stefan Wimmer, Robert Finger
wiley +1 more source
Divergent responses to a common past: Transitional justice in the Czech Republic and Slovakia [PDF]
, 2004 Nadya Nedelsky
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Is the Incidence of Early‐Onset Adenocarcinomas in Aotearoa New Zealand Increasing?
Asia-Pacific Journal of Clinical Oncology, EarlyView.There is a rising incidence of early‐onset adenocarcinomas in Aotearoa New Zealand which is site‐specific. This includes breast, colorectal, uterine, and prostate adenocarcinomas in the total population and colorectal, uterine, and lung adenocarcinomas in the Māori population.
Raymond Phang +5 more
wiley +1 more source
Similarity of supply and demand shocks in the European Union and acceding countries (implications for the Czech republic and Slovakia) [PDF]
, 2004 Jarko Fidrmuc, Eduard Hagara
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Populism and the rule of law: The importance of institutional legacies
American Journal of Political Science, EarlyView.Abstract Existing work sees populist governments undermining the rule of law because they seek to dismantle institutional constraints on their personalistic plebiscitarian rule. We argue that populist rulers pose a greater threat to legal impartiality, equality, and compliance when they face a legacy of weak rule of law.
Andreas Kyriacou, Pedro Trivin
wiley +1 more source
Characteristics for the market of sweets in the Slovak Republic [PDF]
, 2004 K. Kucseráková
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The ethics of responding to democratic backsliding abroad
American Journal of Political Science, EarlyView.Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
wiley +1 more source
The comparison of natural and value indicators of cereals in the Slovak Republic in accession period to European Union [PDF]
, 2004 D. Šimo, Nadejda S. Kulkova
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