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The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
When Do Analysts Add Value? Evidence from Corporate Spinoffs
Value Creation Business Conglomerates
2015/5/12
We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs––a setting in which analysts’ ability to inform investors is potentially very high. We ...
The Promise of Microfinance and Women's Empowerment:What Does the Evidence Say?
Entrepreneurship In Emerging Markets Entrepreneurship Gender Women's Empowerment
2015/5/12
The microfinance revolution has transformed access to financial services for low-income populations worldwide. As a result, it has become one of the most talked-about innovations in global development...
This presentation draws on ideas from Professor Porter's articles and books, in particular, The Competitive Advantage of Nations (The Free Press, 1990), "Building the Microeconomic Foundations of Comp...
The Role of Firms in Fostering Within Country Migration:Evidence from a Natural Experiment in India
Geographic Location Selection and Staffing Employment Residency Characteristics Technology Industry India
2015/4/29
High ability individuals can be constrained from commensurate employment opportunities due to their geographic location. In the face of physical, informational and social barriers to migration, firms ...
Poverty and Crime:Evidence from Rainfall and Trade Shocks in India
Rainfall Weather Crime Trade Liberalization Crime and Corruption Poverty India
2015/4/29
Does poverty lead to crime? We shed light on this question using two independent and exogenous shocks to household income in rural India: the dramatic reduction in import tariffs in the early 1990s an...
The Benefits of Selective Disclosure:Evidence from Private Firms
Finance Equity Private Companies Corporate Cash Hoarding Precautionary Motives Share Issuance IPOs
2015/4/29
I investigate an unexplored benefit of being privately-held: Non-SEC-filing private firms' ability to disclose confidential information to selected investors minimizes the scope for information asymme...
Decision Making Under Information Asymmetry:Experimental Evidence on Belief Refinements
Decision Choices and Conditions
2015/4/29
We explore how individuals make decisions in an operations management setting when there is information asymmetry between the firm and an outside investor. A common assumption in the signaling game li...
Patent Trolls:Evidence from Targeted Firms
Patent Trolls NPEs Innovation Patents Ethics Lawsuits and Litigation Innovation and Invention Corporate Finance
2015/4/29
We provide theoretical and empirical evidence on the evolution and impact of non-practicing entities (NPEs) in the intellectual property space. Heterogeneity in innovation, given a cost of commerciali...
The Political Economy of Financial Innovation:Evidence from Local Governments
Financial Innovation Political Elections Financing and Loans Innovation and Invention
2015/4/29
We examine the toxic loans sold by investment banks to local governments. Using proprietary data, we show that politicians strategically use these products to increase chances of being re-elected. Con...
Individual Experience of Positive and Negative Growth Is Asymmetric:Global Evidence from Subjective Well-being Data
Economic Growth Business Cycles Subjective Well-Being Loss Aversion Business Cycles
2015/4/28
Are individuals more sensitive to losses than gains in macroeconomic growth? Using subjective well-being measures across three large data sets, we observe an asymmetry in the way positive and negative...
Housing Collateral,Credit Constraints and Entrepreneurship—Evidence from a Mortgage Reform
Entrepreneurship Mortgages
2015/4/28
We study how a mortgage reform that exogenously increased access to credit had an impact on entrepreneurship, using individual-level micro data from Denmark. The reform allows us to disentangle the ro...
Do Experts or Collective Intelligence Write with More Bias?Evidence from Encyclopædia Britannica and Wikipedia
Information Prejudice and Bias Online Technology
2015/4/28
Which source of information contains greater bias and slant—text written by an expert or that constructed via collective intelligence? Do the costs of acquiring, storing, displaying and revising infor...
Agenda Setting at the FASB:Evidence from the Role of the FASAC
Accounting Accounting Industry United States
2015/4/28
I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using th...
Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...