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Academic Journal

Copycat Skills and Disclosure Costs: Evidence from Peer Companies' Digital Footprints.

Subjects: *Disclosure; *Competitive advantage in business; *Profitability

  • Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Sep2021, Vol. 59 Issue 4, p1261-1302. 42p.

  • Abstract: We examine whether firms that imitate peer companies' strategies (copycats) profit from such behavior and how their success may cause competitive harm to disclosing companies. ...

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Academic Journal

Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies.

Subjects: *Market pricing; *Regression analysis; *Cash flow

  • Source: Contemporary Accounting Research. Dec2020, Vol. 37 Issue 4, p2087-2119. 33p.

  • Abstract: We examine whether prior findings on the market pricing of accruals quality (AQ) can be attributed to other forms of accounting‐based anomalies. Using hedge ... RÉSUMÉ: Liens entre la valeur de la qualité des ajustements comptables selon le marché et les anomalies comptables Nous examinons si les constats anté...

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Academic Journal

Economic persistence, earnings informativeness, and stock return regularities.

Subjects: *Accounting firms; *Earnings announcements; *Financial market reaction

  • Source: Review of Accounting Studies. Dec2020, Vol. 25 Issue 4, p1263-1300. 38p. 1 Diagram, 4 Charts, 2 Graphs.

  • Abstract: We propose a simple framework for understanding accounting-based stock return regularities. A firm's accounting reports provide noisy information about hidden economic states that evolve according ...

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Academic Journal

Examining economic complexity as a holistic innovation system effect.

Subjects: *Economic change; *Economic expansion; *Innovations in business

  • Source: Small Business Economics. 2021, Vol. 56 Issue 1, p237-257. 21p. 3 Diagrams, 6 Charts, 1 Graph, 2 Maps.

  • Abstract: The relationship between entrepreneurship and economic growth has remained somewhat contentious. While it is almost universally acknowledged that entrepreneurship and particularly knowledge-intensive entrepreneurship has apparent ...

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Academic Journal

A comprehensive review on the natural, forced, and mixed convection of non-Newtonian fluids (nanofluids) inside different cavities.

Subjects: *NON-Newtonian fluids; *NANOFLUIDS; *PSEUDOPLASTIC fluids

  • Source: Journal of Thermal Analysis & Calorimetry. Jun2020, Vol. 140 Issue 5, p2033-2054. 22p.

  • Abstract: Convection heat transfer in cavities has attracted much attention from researchers. Many kinds of nanofluids have exhibited non-Newtonian behavior and been employed as heat transfer ... Copyright of Journal of Thermal Analysis & Calorimetry is the property of Springer Nature and its content may not be copied or emailed to multiple ...

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Academic Journal

Estimation based on hybrid censored data from the power Lindley distribution.

  • Source: Communications in Statistics: Simulation & Computation. Jul2021, p1-19. 19p. 2 Illustrations, 4 Charts.

  • Abstract: Abstract We consider classical and Bayesian procedures for estimating the parameters of the power Lindley distribution based on hybrid censored data. By unifying the likelihood ... Copyright of Communications in Statistics: Simulation & Computation is the property of Taylor & Francis Ltd and its content may not be copied or emailed to ...

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Academic Journal

Suppressing output power fluctuation and improving FRT Capability of DFIG‐based wind energy conversion system with SMES and dual‐mode protection scheme.

Subjects: *WIND turbines; *WIND power; *ENERGY conversion

  • Source: IET Generation, Transmission & Distribution (Wiley-Blackwell). Jun2021, Vol. 15 Issue 12, p1820-1829. 10p.

  • Abstract: As the grid codes of wind turbines note, doubly fed induction generator (DFIG)‐based wind energy conversion system (WECS) should maintain uninterrupted operation during certain ... Copyright of IET Generation, Transmission & Distribution (Wiley-Blackwell) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites ...

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Academic Journal

Parental relatedness and parasitoid sex ratios under local mate competition.

Subjects: *ANIMAL offspring sex ratio; *SEX ratio; *ANIMAL clutches

  • Source: Entomological Science. Jun2021, Vol. 24 Issue 2, p137-142. 6p.

  • Abstract: Sex ratio theory predicts that, under local mate competition, a more female‐biased offspring sex ratio will be produced by females when their relatedness to ... Copyright of Entomological Science is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to ...

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Academic Journal

Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan.

Subjects: *Social responsibility of business; Truthfulness & falsehood; RecidivistsTaiwan

  • Source: Auditing: A Journal of Practice & Theory. Nov2019, Vol. 38 Issue 4, p101-130. 30p. 10 Charts.

  • Abstract: SUMMARY: This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance on CSR reports. Based on a sample ...

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Academic Journal

Linear-Quadratic Stackelberg Game for Mean-Field Backward Stochastic Differential System and Application.

Subjects: *STOCHASTIC differential equations; *RICCATI equation; *PENSION trusts

  • Source: Mathematical Problems in Engineering. 2/21/2019, p1-17. 17p.

  • Abstract: This paper is concerned with a new kind of Stackelberg differential game of mean-field backward stochastic differential equations (MF-BSDEs). By means of four Riccati equations (... Copyright of Mathematical Problems in Engineering is the property of Hindawi Limited and its content may not be copied or emailed to multiple sites ...

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  • 1-10 of  220 results for ""DU, KAI""