Purpose – The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by financial statements restatements....

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining...

We are surely faced with the unavoidable problem as an element of important restrictions of development of human beings. It must be required to be solved immediately. It also brought the economic concerns to academic fields long ago. The positive and negative impacts of environmental and...

The economy-wide implications of climate change on agricultural sectors in 2050 are estimated using a static computable general equilibrium model. Peculiar to this exercise is the coupling of the economic model with a climatic model forecasting temperature increase in the relevant year and with...

The paper analyses fiscal sustainability of public debt using a dynamic computable general equilibrium model. First, we identify the short-term risk for fiscal stress at country level; second, we investigate the assumption of convergence towards the government debt threshold (medium-term...

This study analyzes and evaluates the status and long-term trend of regional economic sustainability in eastern Anhui Province, China. Based on the triangle model and the definition of economic sustainable development, this study evaluates the interrelationship among regional economic...

We hypothesize that trust plays an important role in affecting the activeness and effectiveness of the global mutual fund industry. Empirically, trust is positively associated with the activeness of domestic funds, whereas for internationals mutual funds conducting cross-border investments...

Most clustering methods assume that the data can be represented by mutually exclusive clusters, although this assumption may not be the case in practice. For example, in gene expression microarray studies, investigators have often found that a gene can play multiple functions in a cell and may,...