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The flow-of-funds approach to social accounting : appraisal, analysis, and applications

1962 - Nachdr. der Ausg. 1962

Persistent link: https://www.econbiz.de/10001464237

The Real Effects of Mandatory CSR Disclosure on Emissions : Evidence from the Greenhouse Gas Reporting Program

Yang, Lavender; Muller, Nicholas Z.; Liang, Pierre Jinghong - National Bureau of Economic Research - 2021

We examine the real effects of the Greenhouse Gas Reporting Program (GHGRP) on electric power plants in the United … States. Starting in 2010, the GHGRP requires both the reporting of greenhouse gas emissions by facilities emitting more than … primary channel through which mandatory Corporate Social Responsibility (CSR) reporting programs affect firm behavior …

Persistent link: https://www.econbiz.de/10012599274

Adoption and Learning Across Hospitals : The Case of a Revenue-Generating Practice

Sacarny, Adam - 2018

Performance-raising practices tend to diffuse slowly in the health care sector. To understand how incentives drive adoption, I study a practice that generates revenue for hospitals: submitting detailed documentation about patients. After a 2008 reform, hospitals could raise their Medicare...

Persistent link: https://www.econbiz.de/10012453219

Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards

Kellenberg, Derek - 2016

In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically...

Persistent link: https://www.econbiz.de/10012456086

Do Private Equity Funds Manipulate Reported Returns?

Brown, Gregory W. - 2016

Private equity funds hold assets that are hard to value. Managers may have an incentive to distort reported valuations if these are used by investors to decide on commitments to subsequent funds managed by the same firm. Using a large dataset of buyout and venture funds, we test for the presence...

Persistent link: https://www.econbiz.de/10012456184

The Effect of New Information Technologies on Asset Pricing Anomalies

Hirshleifer, David; Ma, Liang - National Bureau of Economic Research - 2024

We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information about public firms; XBRL reduces the cost of...

Persistent link: https://www.econbiz.de/10015056093

Sustainability in a Risky World

Campbell, John Y.; Martin, Ian - National Bureau of Economic Research - 2021

We view sustainability as a requirement that welfare should not be expected to decline over time. We impose this …

Persistent link: https://www.econbiz.de/10012585383

Population, Productivity, and Sustainable Consumption

Pindyck, Robert S. - National Bureau of Economic Research - 2022

maximizes welfare. This raises a question: Given its cost, should sustainability be a social objective? …

Persistent link: https://www.econbiz.de/10013210047

Undisclosed Debt Sustainability

Alfaro, Laura - 2019

sustainability. Disclosure of nontraditional debt would imply significant welfare gains for the recipient countries but would reduce … its sustainability. We discuss the implications of nontraditional lending on standard assumptions of sovereign debt models …

Persistent link: https://www.econbiz.de/10012480291

An Analysis of Puerto Rico's Debt Relief Needs to Restore Debt Sustainability

Gluzmann, Pablo A. - 2018

was certified in March 2017 for fiscal years 2017-18 to 2026-27. Second, we perform a Debt Sustainability Analysis (DSA … that the island's current debt position is unsustainable, and compute the necessary debt relief to restore sustainability …

Persistent link: https://www.econbiz.de/10012480907