Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors. We provide a framework for analyzing managers’ reporting and disclosure decisions in a capital markets setting, and identify key research questions. We then review current empirical research on disclosure regulation, information intermediaries, a...

This paper develops and analyzes a model in which tax considerations and financial reporting considerations have countervailing effects on a firm’s investments in internally developed intangible assets. It also proposes and estimates a new measure of tax preferences, which we call the economic effective tax rate. This measure reflects both investments in intangible assets and the use of debt fi...

Mo Chen ( ),1,2 Masashi Hirose,1,3 and Paola Cappellaro1,3,* 1Research Laboratory of Electronics, Massachusetts Institute of Technology, Cambridge, Massachusetts 02139, USA 2Department of Mechanical Engineering, Massachusetts Institute of Technology, Cambridge, Massachusetts 02139, USA 3Department of Nuclear Science and Engineering, Massachusetts Institute of Technology, Cambridge, Massachusett...

+*Muratoglu, O K. (A-Massachusetts General Hospital); *O'Connor, D O. (A-Massachusetts General Hospital); *Delaney, J (A-Massachusetts General Hospital); *Harris, W H. (A-Massachusetts General Hospital) +*Massachusetts General Hospital, Boston, MA 02114. Orthopaedic Biomechanics and Biomaterials Laboratory, Massachusetts General Hospital, 55 Fruit Street , Boston, MA 02114, 617-726-3866, Fax: 6...

John Staudenmayer, David Pober, Scott Crouter, David Bassett, and Patty Freedson Department of Mathematics and Statistics, University of Massachusetts, Amherst, Massachusetts; Department of Exercise Science, Lyndon State College, Lyndonville, Vermont; Department of Exercise and Health Sciences, University of Massachusetts, Boston, Massachusetts; Department of Exercise, Sport and Leisure Studies...

Sharlene E. Santana*, Elizabeth R. Dumont and Julian L. Davis Graduate Program in Organismic and Evolutionary Biology, University of Massachusetts Amherst, Amherst, Massachusetts 01003, USA; Biology Department, University of Massachusetts Amherst, Amherst, Massachusetts 01003, USA; and Department of Mechanical and Industrial Engineering, University of Massachusetts Amherst, Amherst, Massachuset...

Noubar B. Afeyan, Charles L. Cooney Flagship Ventures, One Memorial Drive, 7th Floor, Cambridge, Massachusetts Sloan School of Management, Massachusetts Institute of Technology, 50 Memorial Drive, Cambridge, Massachusetts Department of Chemical Engineering, Massachusetts Institute of Technology, 77 Massachusetts Avenue, Cambridge, Massachusetts 02139-4307; Telephone: (617) 253-3108; e-mail: cco...

1 Division of Infectious Disease, Department of Medicine, Massachusetts General Hospital, Boston, Massachusetts, United States of America, 2 Division of General Medicine, Department of Medicine, Massachusetts General Hospital, Boston, Massachusetts, United States of America, 3 Division of Infectious Disease, Department of Medicine, Brigham and Women’s Hospital, Boston, Massachusetts, United Sta...

K. E. Emblem, P. Polaskova, D. L. Jennings, E. R. Gerstner, T. T. Batchelor, R. K. Jain, and G. Sorensen A. A. Martinos Center for Biomedical Imaging, Massachusetts General Hospital, Boston, Massachusetts, United States, Pappas Center for Neuro-Oncology, Massachusetts General Hospital, Boston, Massachusetts, United States, Department of Radiation Oncology, Massachusetts General Hospital, Boston...

1Cardiovascular Research Center, Massachusetts General Hospital, Charlestown, Massachusetts, USA. 2Molecular Pathology Unit, Center for Cancer Research, and Center for Computational and Integrative Biology, Massachusetts General Hospital, Charlestown, Massachusetts, USA. 3Department of Pathology, Harvard Medical School, Boston, Massachusetts, USA. 4Program in Biological and Biomedical Sciences,...