Biogenically released isoprene plays important roles in both tropospheric photochemistry and plant metabolism. We performed a (13)CO(2)-labeling study using proton-transfer-reaction mass spectrometry (PTR-MS) to examine the kinetics of recently assimilated photosynthate into isoprene emitted from poplar (Populus × canescens) trees grown and measured at different atmospheric CO(2) concentrations...

SYNOPSIS Demand for chief financial officer (CFO) service on corporate boards has grown substantially in recent years, leading to questions about how outside board appointments affect a CFO’s ability fulfill their home firm responsibilities. In this paper, we focus the core responsibility of overseeing reporting quality, and explore types situations where may lead either learning opportunities ...

ABSTRACT A large body of empirical research in accounting investigates the causes and consequences accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate validity underlying measures quality. We these using three criteria: (1) Is measure unaffected by economic determinants accruals? (2) Does consistently reflect errors (3) facilitat...

ABSTRACT We study the impact of asymmetric (i.e., conservative or aggressive) disclosure on a firm’s price in classic setting which its stock is traded by risk-averse investors and noise liquidity traders. show that accounting policies alter relative risk faced when they short versus long, causes market to differ for positive negative demand shocks. As result, conservatism raises firms’ valuati...

ABSTRACT We examine the real effects of lease-capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. show introduction these leads a decrease in investment, which is more pronounced for with high reliance leases. posit and find lease capitalization affects investment via learning channel contracting channel. Regarding first channel, we ar...