Announcements for Wednesday, January 18, 2023. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Wed, 06 Mar 2019 08:16:00 -0600We examine the effect of increased proactive-financial-reporting-enforcement (PFRE) on shareholder wealth. Our results indicate that lender preferences influence how accounting information is used in debt contracts. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. We also indicate the research methods applied and whether the study specifically relates to CSR reporting issues or rather to CSR activities in general. Consistent with proprietary costs of increased transparency partly explaining the effect, firms with abnormally high profits experience the largest reductions in equity value and, in industries selected for increased regulatory scrutiny, profitability mean reverts faster after PFRE. 1:35 PM - 2:30 PM 27625 Sherman Road, Menifee, CA 92586. REVISION: Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and EnforcementDate Posted:Tue, 07 Feb 2012 18:31:52 -0600This paper examines capital market effects of changes in securities regulation. Comparing mines owned by SEC-registered issuers with mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. To directly explore the mechanism through which households willingness to directly invest in the equity market increases, we show that the effect of securities regulation is stronger in countries where trust is low and between countries where cultural biases are most pronounced. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting Update: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Thu, 21 Jan 2016 02:48:02 -0600The paper examines whether international regulatory harmonization increases cross-border labor migration. Through meaningful connections, we will provide an academically challenging atmosphere which fosters creativity through the lens of college and career readiness. Overall, our results indicate that securities regulation can increase household equity ownership, particularly where trust in others is low. Please help support the CMS PTA when you dine out at Flaca's(1848 First Street, Livermore) on January 19, 2023, from 3-7 p.m. Flaca's will donate twenty percent of all orders to the CMS PTA. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-market effects. Alternative High School; Art; Athletics; . Cash-wage employment increases by 22%, suggesting that the economic benefits are not limited to electricity access. In this setting we examine whether the mandatory IFRS reconciliations convey new information beyond the existing local GAAP and how firms exercise their discretion in timing the disclosure of this information. Using two distinct measures of lender-specific shocksdefaults in a lenders corporate loan portfolio that occur outside the borrowers region and industry, and non-corporate loan delinquencieswe show that lenders respond to financial shocks by increasing the number and strictness of performance-based but not of capital-based covenants in debt contracts. The California Department of Public Health (CDPH) urges Californians to protect themselves and their families against many circulating viruses this winter including the flu, COVID-19 and Respiratory Syncytial Virus (RSV). 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 toward excluding GAAP changes. We find that international labor migration in the accounting profession increases significantly relative to other professions. Academy: The results indicate that the same forces that limited the New: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Sat, 07 Dec 2013 02:06:15 -0600In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. Cross-sectional variation in the estimated treatment effect suggests that the reputational costs of perceived overcharging rather than increased consumer search explain the reduction in charges. Home Tours. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. 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. Bell Middle School. Bell Schedule Maker Template (7 periods, break, and 2 lunch waves) by. 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. REVISION: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Mon, 07 Dec 2015 06:23:24 -0600The paper examines whether international regulatory harmonization increases cross-border labor migration. We also provide evidence that feedback effects from equity markets are a mechanism through which the dissemination of information through financial reports leads to real effects. 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. Theoretically, it is unclear whether the benefits to shareholders of an increase in enforcement outweigh the costs. Galley kitchen, living room with dining area. Yet, the market reaction to the announcement of the targeted industries is negative, suggesting that, despite an improvement in transparency, increasing PFRE intensity could have a net-negative effect on shareholder wealth. The LIBRARY is OPEN during A and B lunch today. This includes the effect of transparency regulation on healthcare prices and labor safety, as well as, foreign corruption regulation on economic development. We find that historical cost by far dominates the choice of fair value with the exception of investment property owned by companies with primary activity in real estate. PTA Dine Out Fundraiser at Flaca's, 3-7 p.m. LVJUSD 27th Annual MathCounts Competition, 8:30 a.m., GHS Student Union, Blackboard Web Community Manager Privacy Policy (Updated). (this issue) takes a different approach by focusing on the effect of disclosure rules in a narrow sample of U.S. and Canadian oil and gas companies. 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: Debt Contracts and the Need for Mandatory Accounting ChangesDate Posted:Fri, 02 Aug 2013 08:43:16 -0500We describe a mechanism through which accounting standard setters can facilitate the contracting process and improve economic resource allocation. We find evidence consistent with lenders using stricter control rights because of concerns about capital depletion (a capital channel) and because of new information about lenders own screening ability (a learning channel). REVISION: Capital-Market Effects of Securities Regulation: The Role of Implementation and EnforcementDate Posted:Sun, 23 Jan 2011 11:55:46 -0600This paper examines capital market effects of changes in securities regulation. 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. However, changes in the standard setters focus can, in part, explain the reduction in this role over the past two decades. All EU member states were required to adopt these two directives, but did so at different points in time. What part of the page would you like to print? To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test? We find that, on average, labor migration in the accounting profession increases relative to comparable professions by roughly 15% after harmonization. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting standards. The CMS ASB-sponsored dance for CMS students will take place on Friday, January 27, 2023, from 7-9 p.m. Our next virtual CMS General PTA Meeting will be on Wednesday, January 25, at 7:00 p.m. Tuesday, January 31, through Friday, February 3, are early release days for CMS students. Following IFRS Adoption? christensen middle school bell schedule 2021-2022 mon., tues., thurs., fri. period 0 7:30 - 8:20 period 1 8:25 - 9:15 period 2 9:19 - 10:09 In turn, the increased reliance on performance covenants constrains borrowers future investments, particularly among relationship-based borrowers. REVISION: Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption? Consistent with the increase in economic activity being driven, at least in part, by existing extraction firms shifting to business practices that are more beneficial to the local communities where they operate, the association between resource production and local economic activity increases by 37%. Local perceptions of corruption decline by 8%. Science Odyssey 2023 OPEN for Registration The 2023 Science on Saturday series, 70 Years of Science, will highlight research areas ongoing at the Laboratory for the past seventy years. For Sale (243) For Rent (32) Skip to last item. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. Within the corporate world, Christensen previously worked with the firm PricewaterhouseCoopers (PwC). All EU member states were required to adopt these two directives but did so at different points in time. Typically,!teachers!teach!six!courses!for!the!duration!of!the!year.! 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. REVISION: Proactive Financial Reporting Enforcement and Firm ValueDate Posted:Tue, 27 Sep 2016 07:22:03 -0500We examine the effect of proactive public financial reporting enforcement on equity values by exploiting a quasi-experimental setting in the United Kingdom where a regulator periodically selects specific market sectors for increased scrutiny. REVISION: Reversing the Resource Curse: Foreign Corruption Regulation and the Local Economic Benefits of Resource ExtractionDate Posted:Wed, 30 Mar 2022 18:36:27 -0500We examine how foreign corruption regulation affects the economic benefits communities receive from extraction activities in resource-rich areas of Africa. Just off the dining area you'll find a closed in room for an . As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating existing covenants based on rolling GAAP, leading to a redistribution of wealth between shareholders and lenders. Additional evidence from stock market reactions and mutual fund holdings suggests that increased awareness of safety issues is a likely explanation for the observed real effects. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Wed, 27 Feb 2013 14:27:05 -0600The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. The Effect of Debt ContractingDate Posted:Wed, 01 Jul 2009 20:23:39 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. 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. Comparing mines owned by SEC-registered issuers to those mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. GreatSchools Rating 10 reviews Public school 780 Students Grades 6-8. SAVE SCHOOL. Using micro data on actual healthcare purchases, and exploiting both between- and within-state variation to address endogeneity concerns, we find that PTR reduces the price charged for common, elective medical procedures by approximately 5% and increases the sensitivity of demand to a 1% change in charge prices by 0.5%. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. REVISION: Capital-Market Effects of Securities Regulation: The Role of Implementation and EnforcementDate Posted:Tue, 08 Mar 2011 07:33:54 -0600This paper examines capital market effects of changes in securities regulation. Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. Reductions in equity values are largest for firms with strong private oversight that likely ensures that they are closer to their equity-value-maximizing level of transparency. 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. Following a sharp increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts recordkeeping provision, both US and non-US companies under US jurisdiction headquartered in countries that agree to increase cooperation with US regulators (FCPA firms) reduce direct investment in corrupt countries; there is no evidence that non-FCPA firms offset this reduction. Additional evidence suggests that the inclusion in financial reports, rather than unobservable factors associated with regulatory intervention, drives these effects. The District mission, "Each student will graduate with the skills needed to contribute and thrive in a changing world," is a promise to each student in our District. This law, known as Senate Bill 328, does not allow high schools to start classes that count towards instructional minutes before 8:30 a.m. and middle school classes must not begin before 8:00 a.m. All school districts are obligated to follow this law, beginning in fall 2022. While the association between later announcements and weaker market reactions is consistent with contractual implications of technical changes to earnings, which investors quickly learn to predict, it is inconsistent with IFRS forcing all firms in the sample to reveal firm-specific information through accruals. 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. We further show that securities regulation can substitute for trust in others and mitigate cultural biases in foreign-portfolio investment. The ineffectiveness of PTR policies in reducing payments and the apparent inability of some stakeholders to realize this fact could explain why charge-transparency policies have been widely adopted with little opposition. 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. LVJUSD has fully embraced the latest Web Content Accessibility Guidelines, known as WCAG 2.0, which were established by the World Wide Web Consortium, an international community with a shared vision for Web accessibility. This paper provides empirical evidence on the causal effects of these regulations. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Sun, 06 Oct 2019 09:49:26 -0500Within the U.K.s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. "Earlier today, Principal. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. REVISION: Securities Regulation, Household Equity Ownership, and Trust in the Stock MarketDate Posted:Tue, 15 Jan 2019 11:26:39 -0600Using aggregate data from national accounts, we study whether strengthening and harmonizing securities regulation across the European Union increases household equity ownership. REVISION: Financial Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Fri, 04 May 2018 09:11:13 -0500We examine whether shocks to credit institutions affect the choice among accounting-based covenants in private debt contracts and whether this effect represents a channel through which shocks to lenders affect corporate investment. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Thu, 08 Aug 2019 03:47:33 -0500Within the U.K.s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. Using micro data on actual healthcare purchases, and exploiting both between- and within-state variation to address endogeneity concerns, we find that price transparency regulations reduce the price charged for common, uncomplicated, elective procedures by an average of approximately 7 percent. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Wed, 15 Sep 2010 11:54:05 -0500We study managers revealed preferences for fair value or historical cost accounting for non-financial assets when market forces, rather than regulators, determine the choice. While existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to firms with incentives to adopt. We find that PTR causes providers to reduce charges by approximately 6%. 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. We study the choice of fair value versus historical cost accounting for non-financial assets in setting where market forces rather than regulators determine the outcome. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. REVISION: Do IFRS Reconciliations Convey Information? Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. Following this increase in enforcement, FCPA firms reduce their direct investments in corrupt countries; there is no evidence that non-FCPA firms offset this reduction. The report focuses on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and policies themselves. Our study provides evidence of an instance in which, despite significant capital market benefits, increasing proactive financial reporting enforcement intensity has an overall negative effect on shareholder wealth. After a mid-2000s increase in US Foreign Corrupt Practices Act (FCPA) enforcement, nighttime luminosity increases by 15% (5%) in communities within a 10-(25-) kilometer radius of affected extraction facilities. HOME | SITEMAP 2022 Lynbrook School District . The fact that PTR policies can be implemented without affecting payments could explain why charge transparency polices have been widely adopted (with little industry opposition) while payment transparency policies have not. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. However, we find no evidence of such improvements subsequent to mandatory adoption by firms that resist IFRS adoption. www.livermoreschools.org/christensen5757 Haggin Oaks Avenue. 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. Requests for information in another format can be made by email to the webmaster. All EU member states were required to adopt these two directives but did so at different points in time. REVISION: *Who Uses Fair-Value Accounting for Non-Financial Assets The student population of Hans Christensen Middle is 710, and the school serves 6 through 8 . NEW - 19 HRS AGO. REVISION: Proactive Financial Reporting Enforcement and Firm ValueDate Posted:Tue, 13 Jun 2017 05:14:48 -0500We examine the effect of increasing the intensity of proactive enforcement of financial reporting regulation on equity values. Companies trade off these mechanisms. REVISION: Capital versus Performance Covenants in Debt ContractsDate Posted:Wed, 26 Jan 2011 12:30:29 -0600We study the contracting role of financial covenants classified into two types. Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. 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. 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