We examine the causes and consequences of European real estate firms’ decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information—reflected in more dispersed ownership—and a firm’s commitment to transparency increase the likelih...

In this paper, we propose a design and implementation method for priority queuing mechanisms on FPGAs. First, we describe behavior of WFQ (weighted fair queuing) with several parameters in a model called concurrent periodic EFSMs. Then, we derive a parameter condition for the concurrent EFSMs to execute their transitions without deadlocks in the specified time period repeatedly under the specif...