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The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106
This study examines whether the market values financial statement data differently if it is disclosed instead of recognized in the body of the financial statements. We identify a sample of 229 SFASExpand
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Homing by Path Integration
The paper presents experimental evidence for homing by path integration in a bird. Expand
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Recognition and Disclosure Reliability: Evidence from SFAS No. 106
This paper examines a fundamental question of interest to researchers and regulators: Does the market treat disclosed financial statement information as if it is less reliable than informationExpand
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Analytical Cybernetics of Spider Navigation
The navigation of the funnel web spider is a complex behavioral performance: it depends on the animal’s motivation, which in turn changes seasonally, diurnally, and by dint of various vicissitudesExpand
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Control Systems of Orientation in Insects
Active orientation means the determination and the maintenance-in short, the control-of an organism's spatial relations. Control of this kind requires a mechanism, a "system" in which organs that areExpand
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The role of multimodal convergence in homing by path integration
The treatment, preferably sulphide modification of molten steel in the ladle, which treatment is effected by the addition of an agent which is normally highly reactive to oxygen, such as rare earth metal compounds, particularly rare Earth metal silicides, thereto after a desired amount of deoxidation of the molten steel has taken place. Expand
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An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans
Abstract This study empirically examines possible motivational factors leading to reductions in pension plan overfunding. The results indicate that firms with severe financial weakening terminateExpand
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The Formation of the Visual and the Postural Vertical
This contribution summarizes the extant facts on the causal processing of the perceived orientation of the visual field and one’s own body to the vertical, the conclusions derived from them and theExpand
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Inclusion mapping and estimation of inclusion contents in ferrous materials by fast scanning laser-induced optical emission spectrometry
Fast scanning laser-induced optical emission spectrometry (scanning laser OES) is applied to estimate the content of non-metallic inclusions in ferrous materials within a few tens of minutes. TheExpand
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The impact of liabilities for retiree health benefits on share prices
Health insurance provided by corporations to retired employees represents an important benefit to retirees and a significant and growing expense to employers. If liabilities for retiree healthExpand
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