To capture lender-specific shocks, we use variation in payment defaults experienced by lenders outside the borrowers region and industry. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. REVISION: Does fair value accounting for non-financial assets pass the market test?Date Posted:Wed, 21 Oct 2009 21:46:28 -0500We examine whether companies choose fair value over historical cost when both valuation methods become available and when consistency in their application is expected. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. All EU member states were required to adopt these two directives, but did so at different points in time. 5 /10. Alternative High School; Art; Athletics; . REVISION: Reversing the Resource Curse: Foreign Corruption Regulation and Economic DevelopmentDate Posted:Sat, 19 Dec 2020 05:40:56 -0600We examine whether foreign corruption regulation reduces corruption and increases the local economic benefits of resource extraction. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Mon, 04 Nov 2013 02:28:16 -0600In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. This study aims to distinguish between several potential explanations for the observed capital-market effects. We find that PTR causes providers to reduce charges by approximately 6%. While prior research establishes the value relevance of fair value revaluations, the evidence is largely conditional on a company's discretionary choice to revalue assets. Livermore Special Needs Parent Group Meeting, 2:35 PM - 3:30 PM We find a significant increase in the proportion of liquid assets invested in equity, both when a households own country adopts the regulation and when other countries adopt the regulation. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. REVISION: Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and EnforcementDate Posted:Mon, 02 Jan 2012 01:11:38 -0600This paper examines capital market effects of changes in securities regulation. We find that, across all countries, mandatory IFRS reporting had little impact on liquidity. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory compliance costs appear to play a role in deterring investment. Hans Christensen's current research primarily focuses on the effect on society of regulation aimed at incentivizing firms to act socially responsible. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. REVISION: Financial Sector Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Tue, 05 Dec 2017 09:08:43 -0600We examine whether shocks to financial institutions affect the choice and composition of accounting-based covenants in private debt contracts and whether this effect represents a channel through which financial shocks affect corporate investment. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. REVISION: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and EnforcementDate Posted:Wed, 05 Feb 2014 05:03:35 -0600This paper examines the economic effects of changes in securities regulation. All EU member states were required to adopt these two directives, but did so at different points in time. "Earlier today, Principal. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. The University of Chicago Booth School of Business, Get the Latest Insights from Hans B. Christensen in Chicago Booth Review, REVISION: Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource Extraction, REVISION: Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls, REVISION: Financial Shocks to Lenders and the Composition of Financial Covenants, REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review, REVISION: Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development, REVISION: Policeman for the World: The Rise in Extraterritorial FCPA Enforcement and Foreign Investment Competition, REVISION: Policeman for the World: The Rise in Extraterritorial FCPA Enforcement and Foreign Investment, REVISION: Proactive Financial Reporting Enforcement and Shareholder Wealth, REVISION: Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment Policies, REVISION: Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review, New: Broad- Versus Narrow-Sample Evidence in Disclosure Regulation Studies: A Discussion of Badia, Duro, Jorgensen, and Ormazabal (2018), REVISION: Securities Regulation, Household Equity Ownership, and Trust in the Stock Market, REVISION: The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices, REVISION: Financial Shocks and Corporate Investment Activity: The Role of Financial Covenants, REVISION: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR Literature, New: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards, REVISION: Securities Regulation and Household Equity Ownership: Evidence from National Accounts, REVISION: The Effects of Charge-Price Transparency Regulation on Prices in the Healthcare Industry, New: Contracting on GAAP Changes: Large Sample Evidence, REVISION: Financial Sector Shocks and Corporate Investment Activity: The Role of Financial Covenants, REVISION: Securities Regulation and Household Equity Ownership, REVISION: The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records, New: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession, REVISION: Proactive Financial Reporting Enforcement and Firm Value, REVISION: Contracting on GAAP Changes: Large Sample Evidence, REVISION: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession, New: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, Update: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession, REVISION: The Real Effects of Mandated Non-Financial Information in Financial Reports: Evidence from Mine-Safety Records, REVISION: Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective, REVISION: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, REVISION: The Real Effects of Mandatory Dissemination of Non-Financial Information through Financial Reports, REVISION: The Real Effects of Mandatory Non-Financial Disclosures in Financial Statements, Update: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, REVISION: The Effects of Price Transparency Regulation on Prices in the Healthcare Industry. Badia et al. This trend is positively associated with proxies for standard setters shift in focus toward relevance and international accounting harmonization. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Mon, 17 May 2021 09:57:40 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. REVISION: The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare PricesDate Posted:Thu, 01 Nov 2018 04:41:46 -0500We examine the effect of charge-price-transparency regulation (PTR)a common policy solution intended to curb rising healthcare costson hospitals prices. Bell Schedule; Common Sense Media; Compact-Agreement Parent/Teacher/Students; JUSD ; Parent Caretaker Digital Citizenship Resources; Parent Connect; Parent Involvement; Parent Resources; School Site Council Agenda; What is LCAP? We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. It is based on an extensive review of the academic literature in accounting, economics, finance, and management. This year Science on Saturday has a new location the campus of Las Positas College. We argue that capital covenants control agency problems by maintaining equity capital sufficient to align debtholder-shareholder objectives ex ante, whereas performance covenants serve as tripwires that address agency problems by facilitating control transfers and re-negotiations ex post. REVISION: Securities Regulation and Household Equity OwnershipDate Posted:Fri, 10 Nov 2017 22:20:00 -0600Using a novel measure of household equity ownership, available quarterly by country, we analyze the effect of strengthening and harmonizing securities regulation across the European Union on households willingness to invest in equity. We find significant increases in market liquidity, but the effects are stronger in countries with stricter implementation and traditionally more stringent securities regulation. In particular, we examine earnings management and timely loss recognition, constructs often used to assess accounting standards quality. 1:35 PM - 2:30 PM The student population of Hans Christensen Middle is 710, and the school serves 6 through 8 . We find significant increases in the proportion of liquid assets invested in equity both when a households own country adopts the regulation and when other countries adopt the regulation. School Hans Christensen Middle School . To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. We also indicate the research methods applied and whether the study specifically relates to CSR reporting issues or rather to CSR activities in general. Following this increase in enforcement, FCR firms reduce direct investment in corrupt countries; additionally, there is no evidence that non-FCR firms offset this reduction. REVISION: Contracting on GAAP Changes: Large Sample EvidenceDate Posted:Tue, 04 Oct 2016 13:31:27 -0500We explore revealed preferences for including versus excluding the changes to GAAP in credit agreements issued by U.S. publicly traded firms over the period from 1994 to 2012. Livermore Valley Joint Unified School District is committed to providing a website that is accessible to the widest possible audience, regardless of technology or ability. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Fri, 15 Dec 2017 06:14:39 -0600We examine the effect of increased proactive-financial-reporting-enforcement (PFRE) intensity on shareholder wealth. Cash-wage employment increases by 22%, suggesting that the economic benefits are not limited to electricity access. 1820 Unice Ave. N., Lehigh Acres, FL 33971. LVJUSD 27th Annual MathCounts Competition, 8:30 a.m., GHS Student Union, www.livermoreschools.org/christensen5757 Haggin Oaks Avenue. Hans Christensen Middle School serves 710 students in grades 6-8. REVISION: The Real Effects of Mandated Non-Financial Information in Financial Reports: Evidence from Mine-Safety RecordsDate Posted:Wed, 29 Jun 2016 11:58:29 -0500We examine the real effects of mandatory, non-financial disclosures, which require SEC-registered mine owners to include their mine-safety records in their financial reports. However, the effect of PTR on the actual prices paid by insured patients is limited to the relatively small fraction of patients that have the greatest incentives to directly consider the costs of care. We find that, across all countries, mandatory IFRS reporting had little impact on liquidity. the california school directory and related public school and district data files (collectively referred to as the "directory"), contain information about california schools, districts, and school/district administrators that is voluntarily self-reported by local education agencies (leas) to the california department of education (cde) as a Our research design exploits this staggered introduction of the same regulation to identify capital-market effects. The ineffectiveness of PTR policies in reducing payments and the apparent inability of some stakeholders to realize this fact could explain why charge-transparency polices have been widely adopted with little opposition. These safety records are already publicly available elsewhere, which allows us to isolate and estimate the incremental effects of including this information in financial reports. Our results indicate that lenders preferences influence the use of accounting information in debt contracts. REVISION: The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety RecordsDate Posted:Wed, 28 Sep 2016 11:01:44 -0500We examine the real effects of mandatory disclosures on social responsibility, which require SEC-registered mine owners to include their mine-safety records in their financial reports. REVISION: Proper Inferences or a Market for Excuses? IFRS adoption offers a unique setting to study managers preferences for fair value vs. historical cost accounting for non-financial assets when market forces, rather than regulators, determine the choice. CMS Winter Concert - Orchestra, 7 p.m. 7:00 PM - 8:30 PM REVISION: Financial Shocks to Lenders and the Composition of Financial CovenantsDate Posted:Mon, 28 Sep 2020 03:28:29 -0500We show that financial shocks to lenders affect the composition of covenants in new debt contracts in a way that cannot be explained by borrower fundamentals. GreatSchools Rating 10 reviews Public school 780 Students Grades 6-8. "During my work with PricewaterhouseCoopers, I observed how firms choose to account for similar events in very different ways, particularly when comparing them across countries," he said. REVISION: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Fri, 23 Jan 2015 06:59:54 -0600The paper examines the effect of international regulatory harmonization on cross-border labor migration. REVISION: Financial Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Wed, 01 May 2019 06:55:08 -0500We examine whether economic shocks to credit institutions differentially affect the use and strictness of different accounting-based covenants in debt contracts, and whether these effects represent a channel through which shocks to lenders propagate to the real sector. Science Odyssey 2023 OPEN for Registration Our research design compares the cross- border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. Homework Huddle Registration Forms; Menus (Breakfast/Lunch) . Just off the dining area you'll find a closed in room for an . The liquidity effects around IFRS introduction are concentrated in the European Union (EU) and limited to five EU countries that concurrently made substantive changes in reporting enforcement. www.livermoreschools.org/christensen5757 Haggin Oaks Avenue. This study aims to distinguish between several potential explanations for the observed capital-market effects. MathCounts, 2:45-3:45 p.m., Room 905, 8:30 AM - 2:00 PM At the firm level, borrowers facing higher uncertainty are more likely to write contracts that include GAAP changes, but these firms also show a more pronounced time-trend towards excluding GAAP changes. We find that, on average, market liquidity increases as EU countries tighten market abuse and transparency regulation. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. REVISION: Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and EnforcementDate Posted:Tue, 03 Jan 2012 01:31:21 -0600This paper examines capital market effects of changes in securities regulation. We document that almost all managers pre-commit to historical cost accounting for plant, equipment, and intangible assets, suggesting that fair value for illiquid non-financial assets is associated with net firm-specific costs. The CMS School Site Council will meet virtually on January 31, 2023, at 3 p.m. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes even when they have strong legal and regulatory systems. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Thu, 15 Mar 2012 04:42:28 -0500In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. While this evidence is broadly consistent with an efficiency role for GAAP changes in debt contracting, it is also consistent with a shift in standard setters focus offering a partial explanation of why fewer contracts rely on GAAP changes in 2012 than in 1994. What part of the page would you like to print? The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. Hans Christensen Middle School For technical questions and comments regarding this website, including accessibility concerns, please contact the Webmaster. In turn, the increased reliance on performance covenants constrains borrowers future investments, particularly among relationship-based borrowers. Overall, our findings provide a cautionary note transparency regulation focusing on an indicator that can be decoupled from the construct of interest might placate some stakeholders without actually solving the underlying problem. $155,000. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. Privacy & Cookies Notice We argue that incomplete contract theory broadens our understanding of both the role accounting information plays in contracting and the mechanisms through which efficiency gains are achieved. All EU member states were required to adopt these two directives but did so at different points in time. Middle School. Both U.S. companies and foreign companies under U.S. jurisdiction headquartered in countries that agree to increase cooperation with U.S. regulators (FCR firms) experience an increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts accounting provision. The orchestra groups will perform on January 18 and the band groups will perform on January 19. Agent. Our research design exploits this staggered introduction of the same regulation to identify capital-market effects. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. We exploit the revealed preferences in the choice to (not) adopt IFRS voluntarily to determine whether the management of individual firms had incentives to adopt IFRS. His papers have been published in the Journal of Accounting Economics, the Journal of Accounting Research, Review of Accounting Studies, and Review of Financial Studies. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes even when they have strong legal and regulatory systems. Livermore Special Needs Parent Group Meeting, Girls Who Code Club, 2:45-3:45 p.m., Room 402. Reductions in equity values are largest in settings where it is most likely that, prior to PFRE, private oversight ensures firms are already at their equity-value-maximizing level of transparency. Under the umbrella of the LVJUSD framework, the three components that address students needs are Academics, Positive Behavioral Intervention and Supports (PBIS), and Social Emotional Learning (SEL). REVISION: Financial Shocks to Lenders and the Composition of Financial CovenantsDate Posted:Mon, 13 Apr 2020 03:09:47 -0500We show that financial shocks to lenders affect the composition of covenants in new debt contracts in a way that cannot be explained by borrower fundamentals. All EU member states were required to adopt these directives, but for plausibly exogenous reasons did so at different times. Click the headline above to view the 2022 LCAP Federal Addendum. The findings illustrate that diversity in rules constitutes an important economic barrier to cross-border labor mobility and, more specifically, that accounting harmonization can have meaningful effect on cross-border migration. Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. 1,140 sqft. 111 Atlantic Avenue, Lynbrook, NY, 11563 Telephone: 516-612-5000 The reputational costs of perceived overcharging appear to be one impetus for the reduction in charges, suggesting that certain stakeholders who are able to impose costs on hospitals are unaware that hospitals can decouple charges from payments. Moreover, we find similar liquidity effects for firms that experience enforcement changes but do not concurrently switch to IFRS. It also points scholars to avenues for future research. Additional evidence suggests that the inclusion in financial reports, rather than unobservable factors associated with regulatory intervention, drives these effects. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Thu, 20 May 2021 11:04:35 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. After a mid-2000s increase in enforcement of the US Foreign Corrupt Practices Act (FCPA), economic activity (measured by nighttime luminosity) increases by 14% (3%) in African communities within a 10- (25-) kilometer radius of resource extraction facilities whose owners are subject to the FCPA. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. Hans Christensen Middle School Unclaimed. These safety records are already publicly available elsewhere, which allows us to examine the incremental effects of including this information in financial reports. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. This setting enables us to identify the incentives of firms based on their own assessments of net benefits from IFRS adoption. We study companies' choices in a setting where they can freely choose between these two valuation methods. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Thu, 06 May 2021 10:31:08 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. Consistent with changes in existing extraction firms business practices contributing to the increase in development, the association between resource production, instrumented by world commodity prices, and local economic activity increases by 40%. In turn, the increased reliance on performance covenants constrains borrowers future investments, particularly among relationship-based borrowers. REVISION: Securities Regulation and Household Equity Ownership: Evidence from National AccountsDate Posted:Mon, 16 Jul 2018 10:41:55 -0500Using national-accounts-based balance sheets, we construct a novel measure of household equity ownership to analyze the effect of strengthening and harmonizing securities regulation across the European Union on household investment in equity. School 780 students grades 6-8 rather than unobservable factors associated with proxies for standard shift! Saturday has a new location the campus of Las Positas College, particularly among relationship-based.! Experienced by lenders outside the borrowers region and industry research primarily focuses on the effect on society of regulation at! To CSR activities in general ( Breakfast/Lunch ) focuses on the effect on of. Shift in focus toward relevance and international accounting harmonization are stronger in countries with stricter implementation and more... 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