This paper investigates the determinants of fiscal decentralisation, focusing in particular on the impact of the level …

: internal capital, external capital, and human capital. Hence, this study examines the influence of board size on six disclosure … size on each disclosure outcome and finds that firms disclosing more tactical internal capital and more strategic human …/value – This study analyses the influence of the board size on six aspects of intellectual capital disclosure. …

realized losses. This leads to relatively higher (lower) provisions during the upswing (downswing) phase of the financial cycle …. Nevertheless, the lower procyclicality of US GAAP seems to come at cost of a large increase in provisions. …

difference. The negative-policy impacts scenario reflects a market size of 24 million MWh. Several key uncertainties affect the …

of dimensionality. The focus will be on: (1) size complexity and depth-size tradeoffs; (2) complexity of learning; and (3 … size) and/or time (i.e., learning and depth)--when resorting to neural networks for solving general problems. The paper … will present a solution for lowering some constants, by playing on the depth-size tradeoff. …

include the number of mines, average mine size, the size distribution of mines, and the size distribution of coal firms. The …