this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Millennials (persons born after 1977) have just recentlybegun to enter the workplace and by most estimates currentlymake up about ten percent of U.S. employees. Companies willincreasingly rely on the skills and competencies of this age cohortas more mature workers exit the workforce. Businesses should befocused now on the preparation of younger generations to fill suchvo...

We apply Slow Feature Analysis (SFA) to image sequences generated from natural images using a range of spatial transformations. An analysis of the resulting receptive fields shows that they have a rich spectrum of invariances and share many properties with complex and hypercomplex cells of the primary visual cortex. Furthermore, the dependence of the solutions on the statistics of the transform...

This paper evaluates a more integrated approach of regulation when doing international comparisons and represents the first cross-country study in the South American region in which quality and weather variables have been included in the analysis. A total of 82 electricity distribution firms operating in Argentina, Brazil, Chile and Peru have been analysed for the period 1998-2008. Stochastic f...

Abstract This paper studies whether firms employing immigrant workers are more resilient to an increase in competition their export markets. Exploiting the surge of Chinese imports following its accession World Trade Organization and using a sample French manufacturing exporters from 2002 2015, we find that growth rate foreign market has negative effect on both two-year survival sales market. f...

Toxicology testing of fatally injured workers is not routinely conducted. We completed a case-series study of 2005-2009 occupational fatalities captured by Iowa's Fatality Assessment and Control Evaluation (FACE) Program. The goals of our research were to: (1) measure the proportion of FACE cases that undergo toxicology testing, and describe the factors associated with being tested, and (2) mea...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

J. M. CHALMERS-HUNT (compiler), Natural history auctions 1700-1972. A register of sales in the British Isles, London, Sotheby Parke Bernet, 1976, fo., pp. xii, 189, £12.50. For those interested in natural history, this is an important book. The collecting of natural history specimens has been popular for centuries and for a variety of reasons. The disposal of the resulting collections by auctio...

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