Do Investors Understand Really Dirty Surplus?
نویسندگان
چکیده
منابع مشابه
Do We Really Understand Quantum Mechanics?
Do we really need another book on quantum mechanics? Quantum mechanics is one of the greatest scientific achievements, and yet it is still controversial how we should interpret it and what conclusions we are entitled to draw from it. Because of this, it has inevitably attracted many writers, both physicists and philosophers. So, hasn't enough ink been spilled about the subject already? Who need...
متن کاملDo we really understand tacit knowledge?
This paper advances the claim that tacit knowledge has been greatly misunderstood in management studies. Nonaka and Takeuchi’s widely adopted interpretation of tacit knowledge as knowledge awaiting “translation” or “conversion” into explicit knowledge is erroneous: contrary to Polanyi’s argument, it ignores the essential ineffability of tacit knowledge. In the paper I show why the idea of focus...
متن کاملDo we really understand quantum mechanics?
Quantum mechanics is a very successful theory that has impacted on many areas of physics, from pure theory to applications. However, it is difficult to interpret, and philosophical contradictions and counter-intuitive results are apparent at a fundamental level. In this book, Laloë presents our current understanding of the theory. The book explores the basic questions and difficulties that aris...
متن کاملDo Investors Understand ‘Operational Engineering’ before Management Buyouts?
During the year prior to management buyout (MBOs) announcements, some target firms exhibit abnormally high discretionary expenses in selling, general and administration, abnormally low discretionary accruals, and realize losses from asset sales. Higher discretionary expenses and losses from asset sales are associated with lower pre-MBO abnormal stock returns, especially for firms with higher in...
متن کاملDo infants really understand false belief? Response to Leslie.
8 Siegal, M. and Beattie, K. (1991) Where to look first for children’s knowledge of false beliefs. Cognition 38, 1–12 9 Friedman, O. and Leslie, A.M. (2004) Mechanisms of belief-desire reasoning: Inhibition and bias. Psychol. Sci. 15, 547–552 10 Leslie, A.M. et al. (2005) Belief-desire reasoning as a process of selection. Cogn. Psychol. 50, 45–85 11 Leslie, A.M. (1984) Infant perception of a ma...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Accounting Review
سال: 2011
ISSN: 0001-4826,1558-7967
DOI: 10.2308/accr.00000014