Showing 1 - 10 of 338
Early life experiences are likely to be important for the formation of preferences. Religiosity is a key dimension of preferences, affecting many economic outcomes. This paper examines the effect of college major on religiosity, and the converse effect of religiosity on college major, using...
Persistent link: https://www.econbiz.de/10012463467
New graduates of elite MBA programs flock to Wall Street during bull markets and start their careers elsewhere when the stock market is weak. Given the transferability of MBA skills, it seems likely that any effect of stock returns on MBA placement would be short-lived. In this paper, I use a...
Persistent link: https://www.econbiz.de/10012466610
We study the medium-term impacts of the Skills for Effective Entrepreneurship Development (SEED) program, an innovative in-residence 3-week mini-MBA program for high school students modeled after western business school curricula and adapted to the Ugandan context. The program featured two...
Persistent link: https://www.econbiz.de/10012533394
We present a new methodology for ranking business schools. Unlike previous rankings based on subjective survey responses (from CEOs, business school deans, recruiters, or graduates), our approach uses data derived from the labor market for new MBAs. We adjust programs' salaries for the quality...
Persistent link: https://www.econbiz.de/10012474325
We evaluate an intervention designed to increase teachers' awareness of social isolation by providing them with their own students' social network and information on developmental risks associated with social exclusion. Using friendship data and incentive-compatible measures of antisocial and...
Persistent link: https://www.econbiz.de/10015072895
Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …
Persistent link: https://www.econbiz.de/10013191052
most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012480236
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620