Titlebook: Accounting Information and Equity Valuation; Theory, Evidence, an Guochang Zhang Book 2014 Springer Science+Business Media New York 2014 Ac

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Interpreting Financial Information in an Industry Context,rvention of ordinary citizens in political decision-making processes would only create opportunities for special interests to become mixed up with the interests of the general public. That is why it was only the elected representatives of the citizens, not local communities themselves, which were en

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1572-0284 analysis.Demonstrates the relevance of valuation research to.The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the

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Book 2014n recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions..Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructe

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Payment Systems and Non-Banks Access to Payment Systems,e beneficiary. Banks traditionally play a key role in this regard as they developed the first infrastructures for the clearing and settlement of Payments, whereby Payments were initially settled using correspondent banking arrangements. Nowadays, payment systems are responsible for the clearing and

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Testing Mediation and Moderation Effects,fects. As is illustrated throughout the chapter, the social sciences abound with theories that require the modeling and testing of such effects. We first describe the distinction between mediation and moderation and define the concept of moderated mediation as well as mediated moderation. We then di

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Women’s Agency and the Fallacy of Autonomy: The Example of Rape and Sexual Consent— or it should be — rooted in their individual, personal autonomy. This is a relatively recent development in the context of historically patriarchal and patrilineal descriptions of women. It is conceived as being progressive because it involves recognition of women’s freedom of choice and self-gove