Intensity Analysis has become popular as a top-down hierarchical accounting framework to analyze differences among categories, such as changes in land categories over time. Some aspects of interpretation are straightforward, while other aspects require deeper thought. This article explains how...

Empirical research and theory development have traditionally focused on Western MNEs. The rise of multinational firms from the emerging markets, particularly MNEs from China has attracted limited empirical research attention. In the current research, I attempt to fill this gap by exploring the...

To obtain comprehensive materials with both high temperature coefficient of resistivity (TCR) and magnetoresistance (MR) at low magnetic fields, polycrystalline La0.72Ca0.28Mn1− x Cr x O3 (x = 0, 0.02, 0.04, 0.06) ceramics were prepared herein by the sol–gel method. The electronic...

The catalytic activity of the peroxophosphomolybdate (nBu4N)3{PO4[MoO(O2)2]4} (PMo4) was optimized for the oxidative desulfurization of a multicomponent model diesel. Its heterogenization in distinct MOFs supporting structures (MIL-101, MOF-808 and ZIF-8) was performed and the catalytic activity...

While it is generally maintained that earnings management can occur to inform as well as to mislead, evidence that earnings management informs has been scarce, and evidence that credibility increases with signal costliness inexistent. We provide evidence that firms use discretion over financial...

This Research Foundation brief explores various dimensions of the high-yield bond market. One contributor decomposes returns and relates risk and associated risk premiums via an econometric fair value model. Another illustrates principles of credit analysis via a case study involving a...

[The Research Foundation Review 2018 summarizes the offerings from the CFA Institute Research Foundation over the past year—books, literature reviews, workshop presentations, and other relevant material