This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use...

Using fixed–effects models of state corporate income tax (SCIT) revenues that account for the endogeneity of apportionment formula weights and tax rates, we find that states with a double–weighted sales factor experience lower SCIT revenues than do states with an equally–weighted sales...

Aiming at the outstanding housing problems of the high vacancy rate in our country, on the basis of analyzing the reasons for existing vacant housing, we used the smart growth theory as a guide to solve the problem of vacant housing, and to reduce resource waste caused by vacant housing from...

The conceptualization and measurement of self-control remains a debated topic, in criminology as well as other social and behavioral sciences. The current study compared the relationships between the Grasmick and colleagues (1993) self-control scale and the redefined self-control measure by...

A Phase Change Slurry (PCS) is a latent heat storage and transfer medium consisting of a Phase Change Material (PCM) as a dispersed phase and a carrier fluid as a continuous phase. PCSs have a high energy density because they use not only the sensible heat capacity of the carrier fluid, but also...

Motivated forgetting is a psychological defense mechanism whereby people cope with threatening and unwanted memories by suppressing them from consciousness. A series of laboratory experiments investigate whether social identity threat can motivate people subsequently to forget identity-linked...

Because the choice to trust is inherently risky, people naturally assess others' trustworthiness before they engage in trusting actions. The research reported here suggests that the trust development process may start before the conscious assessment of trustworthiness, via the activation of a...

Purpose – The purpose of this paper is to study whether, of China's food and agriculture (agri-food) export, the trade relationships along the extensive margin can transform into short-term ones, and further convert into long-term ones along the intensive margin with survival and maintenance,...