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BACKGROUND Aberrant functional connectivity within the default network is generally assumed to be involved in the pathophysiology of obsessive compulsive disorder (OCD); however, the genetic risk of default network connectivity in OCD remains largely unknown. METHOD Here, we systematically investigated default network connectivity in 15 OCD patients, 15(More)
We are especially grateful to Ellen Hui Ling Lin for providing us with the international IPO sample and to Carol Frost, Elizabeth Gordon, and Andrew Hayes for providing us with their international stock exchange disclosure data. ABSTRACT The economic consequences of disclosure regulation have been the subject of much debate. This study contributes to the(More)
  • Dan Givoly, Charles Shi, +7 authors Theodore Sougiannis
  • 2007
The paper assesses the value of the information contained in management's determination of the accounting treatment for software development costs. The assessment is made in the context of the initial public offerings (IPO) market and is based on the effect of the accounting treatment on information asymmetry and hence IPO underpricing. We hypothesize that(More)
Financial scholars who research the initial underpricing and long-term underperformance of IPOs generally attribute these phenomena to information asymmetry and investors' misevaluations. Here, we identify, on a sample of 2,696 US IPOs issued during 1980-1995, a widespread source of information asymmetry and valuation uncertainty—the R&D activities of(More)
Financial scholars who research the initial underpricing and long-term underperformance of IPOs generally attribute these phenomena to information asymmetry and investors' misevaluations. Here, we identify, on a sample of 2,696 US IPOs issued during 1980-1995, a widespread source of information asymmetry and valuation uncertainty—the R&D activities of(More)
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