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The distribution of mosquitoes and associated vector diseases (e.g., West Nile, dengue, and Zika viruses) is likely a function of environmental conditions in the landscape. Urban environments are highly heterogeneous in the amount of vegetation, stan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a9ac3f07739b9be0f1e24ab1149ab1f9
https://doi.org/10.1101/2021.10.30.466623
https://doi.org/10.1101/2021.10.30.466623
Autor:
Jiwei Wang, Kelvin C.W. Chen
Publikováno v:
The International Journal of Accounting. 42:221-236
In China, listed companies are required to achieve a minimum return on equity (ROE) before they can apply for permission to issue additional shares through seasoned-equity offerings (SEO). We document two benefits of this accounting-based regulation
Publikováno v:
Journal of Accounting and Public Policy. 18:31-57
Our paper looks at the considerations used by the American Stock Exchange (AMEX) in its decision to remove one of its listed firms. The involuntary delisting process is examined using a sample of 150 firms delisted over the 1981 to 1992 period. The f
Autor:
Kelvin C.W. Chen
Publikováno v:
The International Journal of Accounting. 41:290-292
Publikováno v:
Journal of Accounting Research. 38:23
This paper uses a sample of 158 deferred tax adjustments resulting from the Omnibus Budget Reconciliation Act of 1993 (OBRA) to explore the magnitude and nature of analysts' and investors' functional fixation on reported accounting numbers. The 1993