In a public-good experiment with heterogeneous endowments, we investigate if and how the contribution level as well as the previously observed "fair-share" rule of equal contributions relative to oneś endowment (Hofmeyr et al., 2007; Keser et al., 2014) may be influenced by minimum-contribution...

Measurement in financial accounting often requires determining an interest rate to discount future cash flows. One example is the International Accounting Standard (IAS)36 Impairment of assets. IAS 36ś impairment test requires determining a value in use (a present value). The Appendix A to the...