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Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth...
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Conservation agriculture has many potential benefits for small farmers. This study seeks to estimate the value that farmers in eastern Uganda place on some these benefits. Data from a choice experiment study are analyzed with a mixed logit model to determine farmers’ willingness to pay for...
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