We argue that audit quality has direct and indirect effects on the cost of equity capital. Direct effects are consistent with auditor reputation effects reflecting insurance and/or assurance roles. However, if audit quality is at least in part a reflection of expected assurance levels, then we...

This study investigates the impact of mandatory adoption of international financial reporting standards on accrual reliability. Using a large sample of Australian firm-years drawn from before and after the mandatory adoption of international financial reporting standards, we find that accrual...

This study investigates the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on accrual reliability (Richardson et al. 2005). Using a large sample of Australian firm years drawn from before and after the mandatory adoption of IFRS, we find that accrual...

We outline policy recommendations to overcome or mitigate the most important binding constraints that are preventing Loreto, in Peruvian Amazonia, from developing sustainable and inclusive employment and economic growth.We rely on highly granular databases to map the productive ecosystem of...

The study of land subsidence has recently been expanded due to its increased occurrence worldwide. Many groundwater systems around the world face overexploitation with serious associated quality and quantity problems. However, one important problem that is still underrepresented in scientific...

In community planning, due to the lack of evidence regarding the selection of media tools, this study examines how a common but differentiated ideal speech situation can be created as well as how more appropriate media tools can be defined and selected in the community planning process. First,...

Worldwide interest has increasingly focused on the sustainable utilization of landscape as a resource in urban areas, emphasizing its ecological, cultural and social significance. This study examines Guilin City, China, as a representative case study due to its rich landscape resources and...

Loreto is a place of contrasts. Located on the western flank of the Amazon jungle, it is by far Peru’s largest state in terms of size, but also among those with the lowest population density. Its capital, the city of Iquitos, sits on the western bank of the Amazon River, surrounded by...

Experts’ opinions are widely considered for investment decisions. We collect textual information from cryptocurrency experts, study the dynamics in their discussion topics and their sentiment in relation to market movements. Based on the analysis we test various hypothesis which span if the...