Browsing Harvard Business School by Keyword "accounting"
Now showing items 1-3 of 3
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Accounting for Crises
(American Economic Association, 2014)We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and ... -
Thin Political Markets: The Soft Underbelly of Capitalism
(2015)"Thin political markets" are the processes through which some of the most complex and critical institutions of our capitalist system are determined—e.g., our accounting-standards infrastructure. In thin political markets, ... -
Towards an Understanding of the Role of Standard Setters in Standard Setting
(Elsevier, 2013)We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" ...