We analyze social and economic phenomena involving beliefs which people value and invest in, for affective or functional reasons. Individuals are at times uncertain about their own "deep values" and infer them from their past choices, which then come to define who they areʺ. Identity...

Ridesharing has become ubiquitous throughout the United States, leading to a proliferation of academic studies and policy debates about its welfare implications. However, the overall social value of a ridesharing platform is still unclear because prior literature focuses only on the supply side...

Ramanna (this issue) argues that the FASB’s new Conceptual Framework deemphasizes reliability in favor of representational faithfulness to facilitate the FASB’s promotion of an “asset-liability” approach measured at fair values. More importantly, Ramanna argues that this change is likely...