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MOTIVATION Microarray experiments are affected by numerous sources of non-biological variation that contribute systematic bias to the resulting data. In a dual-label (two-color) cDNA or long-oligonucleotide microarray, these systematic biases are often manifested as an imbalance of measured fluorescent intensities corresponding to Sample A versus those(More)
This study investigates the extent of compliance with international accounting standards (IASs) by companies in the Gulf CoOperation Council (GCC) member states (Bahrain, Oman, Kuwait, Qatar, Saudi Arabia, and the United Arab Emirates). Based on a sample of 137 companies (436 company-years) we find that compliance increased over time, from 68% in 1996 to(More)
This paper evaluates the costs and benefits, to both students and instructors, of using an accounting simulation game in a large intermediate accounting class. The evaluation will assist other instructors when planning such an activity. The simulation game described was based on the board game Monopoly. 1 The focus of the simulation game, the class size,(More)
The impact of international harmonisation pressures on the choice of accounting policies used in companies' financial reports is investigated in this paper. Advocates of harmonisation argue that firms may be able to reduce costs if their reporting is more internationally comparable, suggesting a motivation for firms to seek greater harmony in reporting.(More)
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