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Most models that examine the relationship between information quality and cost of capital do so in a single firm setting, and predict that the relationship is negative. Given the lack of consistent… (More)
Reputational concerns have commonly been perceived to have a positive effect on auditing firms' execution of their monitoring and attesting functions. This paper demonstrates that this need not… (More)
BackgroundUndergraduate research experiences (UREs) have been proposed as means to increase the retention and engagement of minority—and more specifically Hispanic—college students in science,… (More)
In this paper, we investigate whether a regulation that mandates a greater proportion of outside directors on a corporate board results in a more independent board. Instead of taking the fraction of… (More)
ABSTRACT: This paper provides our comments on Chen, Gerakos, Glode, and Taylor's (2016) panel session held at the 2015 Junior Accounting Theory Conference on the relation between theoretical and… (More)
EL DIRECTOR CARLOS CORONA APUESTA A LA COMEDIA DEL ARTE, A SUS M SCARAS MARAVILLOSAS Y A SUS ACTORES QUE CANTAN, BAILAN Y HACEN ACROBACIA PARA LLEVAR A ESCENA LA ULTIMA OBRA DE MOLISRE, "EL ENFERMO… (More)
ABSTRACT: Often, firms reveal oversights and bad decisions publicly through their financial reporting (for instance, restating earnings, impairing goodwill, etc.). These “confessions,” which usuall...
COMO PARTE DE LAS PRODUCCIONES DEL XXII FESTIVAL DE MEXICO EN EL CENTRO HISTORICO, SE PRESENTAR N TRES UNICAS FUNCIONES DE LA PUESTA EN ESCENA "PEER GYNT", CON EL GRUPO BOCHINCHE CON LA DIRECCION DE… (More)
This study presents and provides an explanation for a novel stylized fact: both highperforming public companies as well as troubled companies withhold issuing guidance. We assume that the manager’s… (More)
The increasing importance of intangible assets in modern economies is driving companies to include measures of intangible assets in managerial performance evaluations. For the multiperiod… (More)