Accounting

We adopt a financial-materiality approach in studying the costs and benefits of measuring greenhouse gas (GHG) emissions on social welfare. Production by firms internally [...]

Formal theory and empirical research are complementary in building and advancing the body of knowledge in accounting in order to understand real-world phenomena. We offer [...]

This paper examines why private firms choose to be financially transparent or opaque by conducting a field experiment with more than 25,000 firms in Germany. We inform a [...]

No abstract

Beams with cross-plane coupling or extreme asymmetries between the two transverse phase spaces are often encountered in particle accelerators. Flat beams with large trans [...]

No abstract

We provide large-sample evidence on whether U.S. publicly traded corporations use voluntary disclosures about their commitments to employee diversity opportunistically. W [...]

Oxysterols are oxidation products of cholesterol. Cholestane-3β, 5α, 6β-triol (abbreviated as triol) is one of the most abundant and active oxysterols. Here, we report th [...]

A fundamental flaw in the methods that academics and practitioner bodies have proposed to account for price changes is that they assume the real and monetary sectors are [...]

An emission control system for reducing total particulates and NOX emissions from the exhaust of a diesel engine includes an air supply system that supplies oxygen enrich [...]

An oxygen-enriched air intake control system for an internal combustion engine includes air directing apparatus to control the air flow into the intake of the engine. Dur [...]

An air supply control system for selectively supplying ambient air, oxygen enriched air and nitrogen enriched air to an intake of an internal combustion engine includes a [...]

The economic role of an accounting regime is to increase welfare through its effects—in conjunction with complementary institutions—on firm and household behavior. I [...]

We study the role of a relatively new type of external firm monitor, an on-site government-appointed Corporate Monitor, and assess whether such appointments reduce firms' [...]

In this paper, we give an efficient way to calculate the values of the Mittag–Leffler (h-ML) function defined in discrete time hN, where h>0 is a real number. We con [...]

We investigate how provisioning models interact with bank regulation to affect banks' risk-taking behavior. We study an accuracy versus timeliness trade-off between an in [...]