Raghu Venugopalan

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In this paper we examine how accounting conservatism affects the efficiency of debt contracting. We develop the statistical and informational properties of accounting reports under varying degrees of conditional and unconditional accounting conservatism, consistent with Basu’s [1987] description of differential verifiability standards. Optimal debt(More)
AIM The primary objective of this study was to evaluate the impact of radiopaque markers on stent visibility. The secondary objective was to investigate the impact of such radiopaque markers on localized corrosion at the stent corpus-marker interfaces. MATERIAL AND METHODS The radiopacity of the following stents was evaluated at different fluoroscopy(More)
This White Paper presents the science case of an Electron-Ion Collider (EIC), focused on the structure and interactions of gluon-dominated matter, with the intent to articulate it to the broader nuclear science community. It was commissioned by the managements of Brookhaven National Laboratory (BNL) and Thomas Jefferson National Accelerator Facility (JLab)(More)
Current auditor liability rules require the auditor to pay investors damages in the event of an audit failure. I show, in a simple model of investment under uncertainty, that no such payment mechanism will, in general, be efficient, i.e., implement first-best audit effort or investment levels. By contrast, a system of decoupled damages in which the damages(More)
This document provides a summary of the discussions during the recent joint QCD Town Meeting at Temple University of the status of and future plans for the research program of the relativistic heavy-ion community. A list of compelling questions is formulated, and a number of recommendations outlining the greatest research opportunities and detailing the(More)
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