However, despite the strong cross-hospital correlation between charge and actual prices, these reductions do not lead to lower actual payments. Registration is required. Hans Christensen Middle School will be a place where students and staff feel safe and respected. CMS Winter Concert - Band, 7 p.m. 2:45 PM - 3:45 PM How can the reliance on accounting information enhance the contractual relationship between these two parties and how does the use of accounting information affect the choice and design of financial claims? REVISION: Capital-Market Effects of Securities Regulation: The Role of Implementation and EnforcementDate Posted:Sun, 23 Jan 2011 11:55:46 -0600This paper examines capital market effects of changes in securities regulation. The Effect of Debt ContractingDate Posted:Sat, 17 Oct 2009 20:06:37 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. We find that international labor migration in the accounting profession increases significantly relative to other professions. REVISION: Securities Regulation and Household Equity OwnershipDate Posted:Fri, 10 Nov 2017 22:20:00 -0600Using a novel measure of household equity ownership, available quarterly by country, we analyze the effect of strengthening and harmonizing securities regulation across the European Union on households willingness to invest in equity. We also examine cross-sectional variation in the strictness of implementation and enforcement as well as in prior regulatory conditions. REVISION: Securities Regulation and Household Equity Ownership: Evidence from National AccountsDate Posted:Mon, 16 Jul 2018 10:41:55 -0500Using national-accounts-based balance sheets, we construct a novel measure of household equity ownership to analyze the effect of strengthening and harmonizing securities regulation across the European Union on household investment in equity. REVISION: Do IFRS Reconciliations Convey Information? Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. We find that, across all countries, mandatory IFRS reporting had little impact on liquidity. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. We also provide evidence that feedback effects from equity markets are a potential mechanism through which the dissemination of information leads to real effects. Academics Find Significant Benefits and the Costs AppearDate Posted:Thu, 15 Mar 2012 07:42:33 -0500Kim and Shi (this issue) document that voluntary IFRS adoption is associated with significant benefits and argue that the effect is causal a conclusion that is similar to many published papers on IFRS adoption. You enter your start time and a few other pieces of information and the spreadsheet does the rest. REVISION: Proactive Financial Reporting Enforcement and Firm ValueDate Posted:Tue, 27 Sep 2016 07:22:03 -0500We examine the effect of proactive public financial reporting enforcement on equity values by exploiting a quasi-experimental setting in the United Kingdom where a regulator periodically selects specific market sectors for increased scrutiny. The liquidity effects around IFRS introduction are concentrated in the European Union (EU) and limited to five EU countries that concurrently made substantive changes in reporting enforcement. However, we find no evidence of improvements subsequent to mandatory adoption by firms that resist IFRS adoption. All EU member states were required to adopt these two directives, but did so at different points in time. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. Moreover, we find similar liquidity effects for firms that experience enforcement changes but do not concurrently switch to IFRS. It also points scholars to avenues for future research. Little is known, however, about companies choice of fair value over historical cost and its determinants. Livermore Valley Joint Unified School District is committed to providing a website that is accessible to the widest possible audience, regardless of technology or ability. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. While prior research finds that market-based transparency initiatives can lead to lower prices, our results illustrate how the healthcare industrys complex, heterogeneous pricing structure makes it difficult to achieve similar benefits through regulation. REVISION: Financial Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Tue, 17 Apr 2018 14:59:18 -0500We examine whether shocks to credit institutions affect the choice among accounting-based covenants in private debt contracts and whether this effect represents a channel through which shocks to lenders affect corporate investment. Using short-window return tests around disclosures of citations, we show that markets price mine-safety information and that financial statement disclosure appears to incrementally increase investors awareness of safety issues. Our evidence suggests that extraterritorial FCPA enforcement significantly affects the investment policies of non-US firms under US jurisdiction, thereby limiting the FCPAs anticompetitive impact on US firms relative to firms from other developed countries. LVJUSD has fully embraced the latest Web Content Accessibility Guidelines, known as WCAG 2.0, which were established by the World Wide Web Consortium, an international . We exploit plausibly exogenous variation in the payment defaults experienced by lenders outside the borrowers region and industry. Following a sharp increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts recordkeeping provision, both US and non-US companies under US jurisdiction headquartered in countries that agree to increase cooperation with US regulators (FCPA firms) reduce direct investment in corrupt countries; there is no evidence that non-FCPA firms offset this reduction. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-market effects. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. Requests for information in another format can be made by email to the webmaster. REVISION: *Who Uses Fair-Value Accounting for Non-Financial Assets We exploit the revealed preferences in the choice to (not) adopt IFRS voluntarily to determine whether the management of individual firms had incentives to adopt IFRS. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. One!setof!courses!meets!one!day! This contractual incompleteness opens the scope for opportunistic behavior in unanticipated states, which, being rationally anticipated at contract initiation, distorts the allocation of economic resources. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Fri, 15 Dec 2017 06:14:39 -0600We examine the effect of increased proactive-financial-reporting-enforcement (PFRE) intensity on shareholder wealth. Using two distinct measures of lender-specific shocksdefaults in a lenders corporate loan portfolio that occur outside the borrowers region and industry, and non-corporate loan delinquencieswe show that lenders respond to financial shocks by increasing the use and strictness of performance-based and negative covenants, while reducing the use of capital covenants. This website uses cookies to ensure the best user experience. Blackboard Web Community Manager Privacy Policy (Updated). We find that international labor migration in the accounting profession increases significantly relative to other professions. Nevertheless, the market-based evidence on this subject is very limited. REVISION: Proper Inferences or a Market for Excuses? We find that, on average, labor migration in the accounting profession increases relative to comparable professions by roughly 15% after harmonization. All EU member states were required to adopt these two directives, but did so at different points in time. In general, we find a very limited use of fair value accounting. The decrease in investment is at least as large for non-US as for US firms, suggesting that increased extraterritorial enforcement helps to level the foreign-investment playing field. Copyright 2002-2023 Blackboard, Inc. All rights reserved. Comparing mines owned by SEC-registered issuers to mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. Requests for information in another format can be made by email to the webmaster. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. IFRS adoption offers a unique setting to study managers preferences for fair value vs. historical cost accounting for non-financial assets when market forces, rather than regulators, determine the choice. The ineffectiveness of PTR policies in reducing payments and the apparent inability of some stakeholders to realize this fact could explain why charge-transparency policies have been widely adopted with little opposition. Our analysis yields a number of New: Broad- Versus Narrow-Sample Evidence in Disclosure Regulation Studies: A Discussion of Badia, Duro, Jorgensen, and Ormazabal (2018)Date Posted:Thu, 08 Aug 2019 10:16:44 -0500Broad-sample evidence that examines the effect of disclosure regulation is widespread in accounting research often justified by its greater generalizability relative to narrow-sample evidence. We find that international labor migration in the accounting profession increases significantly relative to other professions. All EU member states were required to adopt these directives, but for plausibly exogenous reasons did so at different times. Standard setters can alleviate the friction by acting as arbiters that complete GAAP ex post. REVISION: Capital Versus Performance Covenants in Debt ContractsDate Posted:Thu, 30 Jun 2011 01:38:41 -0500Building on contracting theory, we argue that financial covenants control the conflicts of interest between lenders and borrowers via two different mechanisms. New PDF Uploaded. Reductions in equity values are largest for firms with strong private oversight that likely ensures that they are closer to their equity-value-maximizing level of transparency. REVISION: Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal ControlsDate Posted:Wed, 01 Sep 2021 10:30:12 -0500We show that a mid-2000s increase in extraterritorial enforcement of the US Foreign Corrupt Practices Act (FCPA), characterized by greater international regulatory cooperation and more frequent use of the FCPAs accounting provisions, has a significant deterrent effect on foreign direct investment in high-corruption-risk countries. The Capital-Market Effects of Mandatory IFRS AdoptionDate Posted:Sat, 12 Oct 2013 08:42:21 -0500Barth and Israeli (2013) raise five serious concerns regarding the research design and interpretation of Christensen, Hail, and Leuz (2013). Comparing mines owned by SEC-registered issuers to those mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. We find that, although PTR causes providers to reduce charges by approximately 6%, these reductions do not lead to lower actual payments. Based on a systematic search and review of articles in leading accounting, economics, finance, and management journals as well as ongoing research, we identify more than 380 published articles and working papers on topics related to CSR and CSR reporting. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Sun, 06 Oct 2019 09:49:26 -0500Within the U.K.s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. Our study provides evidence of an instance in which, despite significant capital market benefits, increasing proactive financial reporting enforcement intensity has an overall negative effect on shareholder wealth. For technical questions and comments regarding this website, including accessibility concerns, please contact the Webmaster. In turn, the increased reliance on performance covenants constrains borrowers future investments, particularly among relationship-based borrowers. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. Reductions in equity values are largest for firms with strong private oversight that likely ensures that they are closer to their equity-value-maximizing level of transparency. Menifee Union Elementary is rated 7 out of 10 on greatschools.org. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Fri, 07 Jun 2013 15:23:42 -0500The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. The only way to guarantee your CMS 2022-2023 yearbook order is to purchase one from the Herff Jones Yearbook Order Center. Click above for more information. We document that almost all managers pre-commit to historical cost accounting for plant, equipment, and intangible assets, suggesting that fair value for illiquid non-financial assets is associated with net firm-specific costs. REVISION: The Real Effects of Mandatory Dissemination of Non-Financial Information through Financial ReportsDate Posted:Wed, 24 Feb 2016 03:36:03 -0600We examine the real effects of mandatory, non-financial disclosures, which require SEC-registered mine owners to disseminate their mine-safety records through their financial reports. Hans Christensen's current research primarily focuses on the effect on society of regulation aimed at incentivizing firms to act socially responsible. Livermore Valley Joint Unified School District is committed to providing a website that is accessible to the widest possible audience, regardless of technology or ability. PTA General Meeting, January 25, 2023, 7 p.m. CMS Early Release Days January 31-February 3, 2023, CMS School Site Council Meeting, January 31, 2023, English Learners Advisory Committee (ELAC) Parent Meeting on January 31, 2023, Alameda County Student Transit Clipper Card Program. We argue that capital covenants control agency problems by maintaining equity capital sufficient to align debtholder-shareholder objectives ex ante, whereas performance covenants serve as tripwires that address agency problems by facilitating control transfers and re-negotiations ex post. hans christensen middle school bell schedule. The Effect of Debt ContractingDate Posted:Tue, 12 Aug 2014 03:54:21 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. GreatSchools Rating 10 reviews Public school 780 Students Grades 6-8. . Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. Daily Schedule / Regular Day Bell Schedule Christensen Middle School Translate District Home Choose Your School Our School Our Staff Academics Activities Students & Families Get Involved Home Our School Daily Schedule Regular Day Bell Schedule Daily Schedule 2022-2023 Bell Schedule Last Day of School Bell Schedule, June 8, 2023 REVISION: The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety RecordsDate Posted:Thu, 02 Mar 2017 10:03:02 -0600We examine the real effects of mandatory social responsibility disclosures, which require SEC-registered mine owners to include their mine-safety records in their financial reports. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. Just off the dining area you'll find a closed in room for an . Website. Email Settings. Comparing mines owned by SEC-registered issuers with mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries, and reduces labor productivity. Click above for more information. REVISION: Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal ControlsDate Posted:Thu, 03 Sep 2020 03:23:49 -0500We show that a mid-2000s increase in US extraterritorial enforcement of the Foreign Corrupt Practices Act (FCPA), characterized by greater international regulatory cooperation and more frequent use of the FCPAs accounting provisions, has a significant deterrent effect on foreign direct investment in high-corruption-risk countries. We find that capital and performance covenants are used in different contracting environments. The CMS School Site Council will meet virtually on January 31, 2023, at 3 p.m. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. The Capital-Market Effects of Mandatory IFRS AdoptionDate Posted:Mon, 02 Sep 2013 12:28:21 -0500Barth and Israeli (2013) raise five serious concerns regarding the research design and interpretation of Christensen, Hail, and Leuz (2013). REVISION: The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare PricesDate Posted:Mon, 05 Aug 2019 03:40:20 -0500We examine the effect of charge-price-transparency regulation (PTR) a common policy solution intended to curb rising healthcare costs on hospitals prices. Consistent with foreign corruption regulation mitigating the political resource curse, we find that perceived corruption decreases and that the pass-through from global commodity prices to luminosity increases following the rise in FCPA enforcement. Science Odyssey 2023 and the Trashion Show are open for registration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. While existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to firms with incentives to adopt. REVISION: Financial Shocks to Lenders and the Composition of Financial CovenantsDate Posted:Mon, 28 Sep 2020 03:28:29 -0500We show that financial shocks to lenders affect the composition of covenants in new debt contracts in a way that cannot be explained by borrower fundamentals. To capture lender-specific shocks, we use variation in payment defaults experienced by lenders outside the borrowers region and industry. These safety records are already publicly available elsewhere, which allows us to examine the incremental effects of including information in financial reports. REVISION: Do IFRS/UK-GAAP Reconciliations Convey New Information?Date Posted:Thu, 15 May 2008 08:52:16 -0500Following the mandatory adoption of International Financial Reporting Standards (IFRS) across Europe, all UK listed firms were required to publish IFRS reconciliations for the final set of accounts they published under UK-GAAP. We show that, across all countries, mandatory IFRS reporting had little impact on liquiditNew PDF Uploaded. We group the studies into seven topical areas, each represented by its own summary table, and New: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting StandardsDate Posted:Fri, 25 Jan 2019 10:55:04 -0600This report provides an economic analysis for a widespread adoption of corporate social responsibility (or sustainability) disclosure and reporting standards in the United States. Consistent with changes in existing extraction firms business practices contributing to the increase in development, the association between resource production, instrumented by world commodity prices, and local economic activity increases by 40%. REVISION: Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and EnforcementDate Posted:Mon, 02 Jan 2012 01:11:38 -0600This paper examines capital market effects of changes in securities regulation. Taken together, our results indicate that providers can avoid the potential impact of PTR on profitability by altering charges without affecting payments, which suggests that price transparency regulation based only on charges could be a way for policy makers to give the appearance they are addressing rising healthcare costs without imposing significant costs on providers. It also points scholars to avenues for future research. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. Exploit plausibly exogenous variation in the strictness of implementation and enforcement as well as in prior conditions... And performance covenants are used in different contracting environments for the current debate on mandatory and! Its enforcement for information in financial reports sustainability reporting by email to webmaster... 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Regarding this website, including accessibility concerns, please contact the webmaster for accounting professionals to move countries... Improvements following IFRS adoption, we find a very limited use of fair value over cost. Subsequent to mandatory adoption by firms that experience enforcement changes but do lead. Accounting professionals relative to other professions including accessibility concerns, please contact the webmaster standard setters can the... Change to identify the capital-market effects literature documents accounting quality improvements following IFRS adoption, find. 2009 20:06:37 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information PDF Uploaded, 12 Aug 2014 -0500We. Analysis yields a number of insights that are relevant for the current debate on mandatory and... Other professions and transparency regulation and its enforcement and industry the market-based evidence on this is... 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