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this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

We apply Slow Feature Analysis (SFA) to image sequences generated from natural images using a range of spatial transformations. An analysis of the resulting receptive fields shows that they have a rich spectrum of invariances and share many properties with complex and hypercomplex cells of the primary visual cortex. Furthermore, the dependence of the solutions on the statistics of the transform...

This paper evaluates a more integrated approach of regulation when doing international comparisons and represents the first cross-country study in the South American region in which quality and weather variables have been included in the analysis. A total of 82 electricity distribution firms operating in Argentina, Brazil, Chile and Peru have been analysed for the period 1998-2008. Stochastic f...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

this research explores the effective ways of sales promotion at liability insurance according to upgrade policies in tehran. the goal is development of planning strategic to help iran insurance industry.  first, we evaluate opinions and views of iran insurance company experts and iran insurance sales agents in tehran on sales promotion (also, priority of the promotion policies) of liability ins...

Portions of this paper were presented at the 34th Annual Conference of the Association for Behavior Analysis. Correspondence concerning this article should be addressed to Chris Ninness, School Psychology Doctoral Program, PO Box 13019 SFA Station, Stephen F. Austin State University, Nacogdoches, TX 75962. E-mail: [email protected] Training and deriving Precalculus relaTions: a smallgrouP, Web...

Is the impact of sales promotion on consumer perception mediated by its hedonic and utilitarian benefits in the context of Indian consumers?  Is gender having a moderating impact on the relationship between the benefits of sales promotion and consumer perception?  Authors examined both questions using a partial least square structural equation modeling (PLS-SEM). Findings revealed that hedonic ...

this research develops a two-level model based on hypotheses, which concern relationships among role ambiguity, role conflict, job involvement and salesperson performance at individual level and collective sale self efficacy, customer orientation and competitive climate at sale unit level in iranian food industry. data was drawn from 482 sales people in 30 companies , using a 51-item self-repor...