Abstract. This study presents the first full annual cycle (2019–2020) of ambient surface aerosol particle number concentration measurements (condensation nuclei > 20 nm, N20) collected at Summit Station (Summit), in centre Greenland Ice Sheet (72.58∘ N, −38.45∘ E; 3250 ma.s.l.). The mean 2019 was 129 cm−3, with 6 h ranging between 1 and 1441 cm−3. highest monthly concentrations occurred duri...

the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...

We propose four channels through which government guarantees affect banks’ incentives to smooth income. Empirically, we exploit two complementary settings that represent plausible exogenous changes in guarantees: the increase implicit following creation of Eurozone and removal explicit granted Landesbanken. show increases (decreases) are associated with significant decreases (increases) income ...