Creator | Title | Description | Subject | Date | ||
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1 | Dove-Swisher, Taylor | Bias-Coppected Estimation for singles-event studies | Single-firm event studies used in securities fraud litigation are prone to statistical bias. Brav and Heaton (2015) describe three potential issues: low statistical power to detect price impacts, confounding effects that cannot be averaged out, and an effect bias in the upward direction. The effect ... | 2017 | ||
2 | Uchida, Allison Miaki | Analyzing the implications of the accounting standard update, topic 842 | In 2010 the Financial Accounting Standards Board (FASB) made a proposal to modify the current United States Generally Accepted Accounting Principles (US GAAP) rules in regard to leases, summarized in ASC 840. The proposed changes would alter the entire way in which companies reporting in accordanc... | Accounting statements and guidelines; Accounting standards update | 2016-05 |