In this study, we estimate the effect of climate risk on financial instability in a panel four developed Asia-Pacific countries from 2001Q1 to 2020Q4. The empirical results show that leads reduction instability, but not significantly. This becomes more significant when mean deviation is used as measure instability.

PURPOSE To investigate the effect of intraocular straylight (IOS) on threshold measurements made by four types of perimetry: standard automated perimetry (SAP), frequency-doubling technology (FDT) perimetry, flicker-defined form (FDF) perimetry, and the Moorfields Motion Displacement Test (MDT). METHODS Six healthy young (21-29 years) psychophysically experienced observers were tested five ti...

This paper develops a measure of income tax expense accrual quality. Following the framework of Dechow and Dichev (2002), we examine the extent to which the financial statement accrual for book tax expense maps into tax-related cash flows. We argue that the quality of a firm’s tax accrual is decreasing in the magnitude of estimation error associated with the accrual, and that tax accrual qualit...