This paper provides evidence on the use of discount rates for calculating defined benefit liabilities (DBL), and their impact on value relevance and audit fees for Australian listed companies between 2011 and 2016. We document that the average discount rate is 3.96% but the yearly...

This USDA-sponsored study uses panels of ethanol industry experts and follow up interviews with plant owners and managers to examine how information technology has impacted the structure, organization, and operations of the fuel ethanol industry. The study examined the following questions...

This regional study examines the declining fortunes of a craft town on the Upper Rhine from 1450 to 1530, in the context of its relations with the country communities around it. In the debate on the transition between feudalism and capitalism in this period, rival interpretations have focused on...

The current debate about the best methods of European organization - central or regional - is influenced by an awareness of regional identity, which offers an alternative to the rigidities of organization by nation-state. Yet where does the sense of regionalism come from? What are the...