This paper examines banks' accounting choices between fair-value and historical-cost accounting when reported accounting information is used for capital requirement regulation. In choosing fair-value relative to historical-cost, banks must consider potential benefits of additional lending in...

In June 2013, the High-Level Conference of Middle-Income Countries held in Costa Rica, organised by the United Nations Industrial Development Organization (UNIDO), ventured an intriguing look into the future of development. In particular, the conference highlighted the role of networks in...

Students' attributes and capabilities are believed to be influenced by many factors including how they are assessed during their studies. The mode of assessment in a student-centred institution is theoretically analysed for the capacitated knowledge in the higher education learning. The normal...

This paper provides risk/reward evaluation and legal analysis of foreign investing under Cuban Law No. 118 (2014). Section I addresses dynamic changes in Cuba since 2008. Section II examines reforms of Cuban foreign investment laws. Section III explores investment options such as import/export,...

Volumes of available digital data have been significantly expanding over the past decade. Alongside the volume, diversity and complexity of digital data have also been growing. Contemporary devices and systems are capable of generating data vastly exceeding capabilities of organizations and...

Political scientists have long considered ideology, partisanship, and constituency in determining how members of the United States Congress make decisions. Meanwhile, psychologists have held that personality traits play central roles in decision-making. Here, we bridge these literatures by...

Selecting among alternative projects is a core management task in all innovating organizations. In this paper, we focus on the evaluation of frontier scientific research projects. We argue that the intellectual distance between the knowledge embodied in research proposals and an evaluator's own...

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have sparked a global movement, with groups all over...

A Principal appoints a committee of partially informed experts to choose a policy. The experts' preferences are aligned with each other but conflict with hers. We study whether she gains from banning committee members from communicating or \deliberating" before voting. Our main result is that if...

This study uses a laboratory experiment to measure how voting behavior and policy outcomes change depending on whether individuals can compete for economic and political status. I find that competing for economic status decreases the intrinsic value placed on political participation, which in...