Abstract This study furthers recent research on Initial Coin Offerings (ICO) in understanding the set of characteristics that drive ICO performance and reduce information asymmetry. Using data 166 ICOs more than 300,000 contribution addresses sent funds to Bitcoins or Ether between 2013 2017, we examined effect performance. We found three boundary conditions predict fundraising amount, number i...

The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. value relevance expected to improve the newly introduced extended audit report disclose key matters (KAMs). KAM disclosure provides information about issues faced by external auditors in auditing a company’s financial statement. Since involves discussion and negot...

Determining and selecting an appropriate location to construct a hotel is one of the most challenging concerns which hotel industry investors are facing with. In this study we attempt to find a suitable response to this research/application need by a mathematical model using the queueing theory and the fuzzy logic. Therefore hotel, the reception system and travelers accommodations are formulate...

This study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. was analysed using a generalised method moments (GMM) framework. findings significantly suggest that as managerial rises, delay may increase. However, family and institutional enhance financial reporting timeliness firms. Al...

In order for financial information to be used by investors take informed decisions, it should characterized its relevance and faithful representation. times of crisis, investors’ demand reliance on will higher in reduce the level uncertainty asymmetry increase their confidence management’s performance. The objective this study is investigate analyze impact quality limited review reports, measur...

Regulators’ interest in analyst recommendations stems from the belief that small investors are unaware of the conflicts sell-side analysts face and may, as a consequence, be misled into making suboptimal investment decisions. We examine who trades on security analyst stock recommendations by extending prior research to focus on investor-specific responses to revisions. We find that both large a...

The relationship between species number and island area is a fundamental rule in ecology. However, the extent to which interactions with exotic species and how the structure of species interactions is related to island area remain unexplored. Here, I document the relationship between island area and (i) interactions with exotic species and (ii) network structure of species interactions in the c...

We analyze a class of models for unequal crossover (UC) of sequences containing sections with repeated units that may differ in length. In these, the probability of an 'imperfect' alignment, in which the shorter sequence has d units without a partner in the longer one, scales like qd as compared to 'perfect' alignments where all these copies are paired. The class is parameterized by this penalt...

Manual dexterity declines with increasing age, however, the way in which inter-manual asymmetry responds to aging is unclear. Our purpose was to determine the effect of age and practice on inter-manual performance asymmetry in an isometric force pinch line tracing task that varied in difficulty within segments. Thirty right-handed participants, five males and five females in each of three age g...