two years at a time and use generally accepted accounting principles (GAAP) do not do this. We present an alternative …

Economists are obsessed with rankings of institutions, journals, or scholars according to the value of some feature of …, there may be considerable uncertainty concerning the ranks. In this paper, we consider the problem of accounting for such … for the rank of, say, a particular journal as well as simultaneous confidence sets for the ranks of all journals. We apply …

replications before submission of a paper to journals. We demonstrate the operation of this method via an investigation of the …

accounting literature establishes that firms routinely sacrifice long-term investment to manage earnings and are rewarded for …