We test whether mandatory IFRS adoption affects firm-level ‘crash risk,’ defined as the frequency of extreme negative stock returns. We separately analyze non-financial firms and financial firms because IFRS is likely to affect their crash risk differently. We find that crash risk decreases among non-financial firms after IFRS adoption, especially among firms in poor information environments an...

String Single Mandatory Introduction (short description) AnalysisMethod String Multiple Mandatory Analysis Method (refer to ontology elements of dataset analysis methods) Area String Single Mandatory Data domain AttributeAmount Integer Single Mandatory Attribute number AttributeInfo String Single Mandatory Attribute information AttributeType String Multiple Mandatory Attributes type CitedPaper ...

The regulation of telecommunications, railroads, and other network industries has been based on mandatory unbundling and facilities sharing – entrants have the option to lease part or all of incumbents’ facilities if and when they desire, at rates determined by regulators. This flexibility is of great value to entrants, but because investments are largely irreversible, it is costly to supply by...

This paper presents a theory of runtime enforcement based on mechanism models called MRAs (Mandatory Results Automata). MRAs can monitor and transform security-relevant actions and their results. Because previous work could not model monitors transforming results, MRAs capture realistic behaviors outside the scope of previous models. MRAs also have a simple but realistic operational semantics t...

In 2009, the New York City Department of Health and Mental Hygiene delivered influenza A(H1N1)pdm09 (pH1N1) vaccine to health care providers, who were required to report all administered doses to the Citywide Immunization Registry. Using data from this registry and a provider survey, we estimated the number of all pH1N1 vaccine doses administered. Of 2.8 million doses distributed during October...