نتایج جستجو برای: behavioral accounting

تعداد نتایج: 212354  

2017
Mary Barth Daniel J. Taylor Daniel Taylor

Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth earnings. We clarify the role of fair value in accounting for asset securitizations, discuss alternative expl...

2001
Bernd Raffelhüschen Alan Auerbach Jagadeesh Gokhale

This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order ...

2013
Naoto Kume Kazuya Okamoto Tomohiro Kuroda Hiroyuki Yoshihara

The use of Electronic Health Records (EHRs) is spreading rapidly in several countries. The systems currently used, however, are not designed to permit secondary use of collected data. We present a new design for an EHR system that is capable of connecting information from multiple sites for use in clinical studies by means of an accounting information system and a hospital information system (H...

2008
Cynthia J. Campbell

We examine IPO underpricing, valuation, and wealth allocation in relation to investor sentiment, information asymmetry, and underwriter reputation. We find that underpricing is significantly higher for overvalued IPOs than for undervalued IPOs, and is positively correlated to investor sentiment. Information asymmetry is also positively correlated to the magnitude of underpricing but only for un...

2015
Félix Desmeules-Trudel

Brazilian Portuguese (BP) is thought to possess contrastive nasal vowels that are different from contextually nasalized vowels in its phonological system. Aerodynamic data (nasal and oral airflow) of 11 native speakers show that interspeaker variability is important in this language with regard to the nasal airflow ratio of tautosyllabic nasal vowels (TNVs; campo [kɐ̃ pʊ] ‘field’) and heterosyll...

2016
Douglas A. Marshall

A socio-evolutionary theory of the origin of “God” is presented. Its starting point is behavioral duplexity, the fact that human beings are subject to two parallel modes of behavioral control: an older non-conscious system and a newer conscious one. The theory posits that the fabrication of, and subsequent belief in, supernatural entities (“Gods”) is a predictable byproduct of the interaction o...

2009
Rong Huang Carol Marquardt Bo Zhang Mary Ellen Carter Aloke Ghosh

Survey and empirical evidence reveals that managers prefer to avoid earnings dilution, though financial theory suggests that it is irrelevant in firm valuation. We explore contracting and behavioral explanations for this apparent paradox. Using a large sample of debt/equity issuers, we report evidence that managers only avoid earnings dilution when their bonus compensation explicitly depends up...

Journal: :Neuroscience 2009
B J Casey C E Glatt N Tottenham F Soliman K Bath D Amso M Altemus S Pattwell R Jones L Levita B McEwen A M Magariños M Gunnar K M Thomas J Mezey A G Clark B L Hempstead F S Lee

There has been a dramatic rise in gene x environment studies of human behavior over the past decade that have moved the field beyond simple nature versus nurture debates. These studies offer promise in accounting for more variability in behavioral and biological phenotypes than studies that focus on genetic or experiential factors alone. They also provide clues into mechanisms of modifying gene...

2003
M. Bernardine Dias Anthony Stentz

T h i s paper presents a comparative study between three multirobot coordination schemes that span the specmm of coordination approaches; a fully centralized approach that can produce optimal solutions, a fully distributed behavioral approach with minimal planned interaction between robots, and a market approach which sirs in the middle of the specuum. Several dimensions for comparison are prop...

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