Using a sample of listed Australian firms from 1999 to 2007, we examine the relationship between discretionary accruals and concurrent senior management appointments. Employing panel data regression models and focusing on a measure of discretionary accruals that excludes the effect of...

"During World War II, the United States helped vanquish the Axis powers by converting its enormous economic capacities into military might. Producing nearly two-thirds of all the munitions used by Allied forces, American industry became what President Franklin D. Roosevelt called 'the arsenal of...

Data from the California Learning Assessment Systemare used to examine certain characteristics of testsdesigned as the composites of items of different modes.The characteristics include rater severity, test information,and definition of the latent variable. Three differentassessment...

Cities have started to restructure themselves into 'smart cities' to address the challenges of the 21st Century-such as climate change, sustainable development, and digital disruption. One of the major obstacles to success for a smart city is to tackle the mobility and accessibility issues via...