In order to investigate water deficit stress on 24 of soybean (Glycine Max. L) cultivars and lines in temperate climate, an experiment was conducted in Iran Seed and Plant Improvement Institute. Stress levels were irrigation after evaporation of 50, 100, 150 mm water from pan, class A. Randomized Completely Block Design was arranged for each stress levels. Some traits such as, node number, plan...

This paper develops an empirical approach using econometric techniques for panel data which aims to contribute to the reduction/elimination of the deviation between the book and market value of firms. Based on 20 of the firms with the largest number of patents granted between 1996 and 2006, the results show that: (i) the increase in the return on equity following from an increase in the share o...

ABSTRACT We investigate whether firms manage stock prices in anticipation of share issuance. Warrant exercise results issuance and warrant expiration dates are fixed years advance, which precludes market timing. predict to prevent (induce) when is dilutive (anti-dilutive) existing shareholders. To test our prediction, we examine returns around dates. find that the difference between out-of-the-...

The concept of common knowledge concerning higher orders of knowledge has seen exciting new developments in the fields of philosophy, game theory, statistics, economics and cognitive science in the recent decades. Even though information lies at the heart of accounting and capital markets research, these new developments have remained at the periphery of these fields. Common knowledge thinking ...

While much accounting information is idiosyncratic in nature, economy-wide factors such as accounting standards affect the quality of idiosyncratic accounting information of many firms simultaneously. We study these two features of accounting information by embedding a parsimonious, moral hazard problem into the framework of a multi-firm economy in which project choices are endogenous to accoun...

Article history: Received 5 February 2012 Received in revised form 15 October 2012 Accepted 31 December 2012 Available online 8 January 2013 We examine the influence of auditors onmitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firmswith executives that have lower i...

Does option-based compensation have a causal influence on payout policy? To address this question we examine the adoption of mandatory expensing of stock options (via accounting standard FAS123R), a plausible exogenous shock to the use of option-based compensation. As FAS123R applies to all firms, our identification strategy exploits the fact that the reduction in option-based compensation in r...

The study examines the economic consequences of regulated disclosure in the banking sector, focusing on its impacts on the stability of banking systems. In a cross-country study of banking systems across 49 countries in the 90s, I find that banking crises are less likely in countries with greater regulated disclosure and transparency. Specifically, banking systems are less vulnerable to crisis ...

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The Mueller matrix (M) corresponding to the phase matrix in the backscattering region (scattering angles ranging from 175 degrees to 180 degrees) is investigated for light scattering at a 0.532-microm wavelength by hexagonal ice crystals, ice spheres, and water droplets. For hexagonal ice crystals we assume three aspect ratios (plates, compact columns, and columns). It is shown that the contour...