aHowever, it is also possible that variants identified in populations of European descent might not be applicable among Asians because of underlying genetic heterogeneity (both allelic and locus heterogeneity). 然而,它也是可能的在欧洲血脉的人口辨认的变形也许不是可适用的在亚洲人之中由于部下的基因非均...
Results also indicate that firms with longer accounting policy disclosures are associated with less dispersed analysts' forecasts of earnings, but have no effect on the forecast error. These results suggest that analysts may be more likely to herd their forecasts for firms with longer accounting ...
In a survey of financial executives of large and medium-sized public and private manufacturing firms, Cloyd et al. (1996) show that public firms with higher financial reporting costs are less inclined than private firms with lower financial reporting costs to choose financial accounting methods that...
This study aimed to examine the effect of the bonus plan and income smoothing on the selection of accounting policies. It is also purposed to observe the role of corporate governance to bonus plan and income smoothing as well as to the decision of accounting policies. Logistic regression method...
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Some third parties are outside of the European Economic Area, with varying standards of data protection. See our privacy policy for more information on the use of your personal data. Manage preferences for further information and to change your choices. Accept all cookies ...
Some third parties are outside of the European Economic Area, with varying standards of data protection. See our privacy policy for more information on the use of your personal data. Manage preferences for further information and to change your choices. Accept all cookies ...
several policy outcomes and we apply this model to London. Using UTPM we investigate the following question: assuming policy outcomes and behaviour change can be achieved, how far must we change the current trajectory of emissions in order to meet carbon budgets that align with the Paris ...
Some third parties are outside of the European Economic Area, with varying standards of data protection. See our privacy policy for more information on the use of your personal data. Manage preferences for further information and to change your choices. Accept all cookies ...
ACCOUNTING methodsMATURITY (Finance)BANK loansACCOUNTINGI examine the effect of marketable security holdings on monetary policy when those securities are classified under SFAS 115. Prior research has shown that loan growth is negatively related to monetary contractions, and that marketable secur...