Journal ArticleJournal of Accounting and Economics · August 1, 2019
The adoption of common accounting standards generates both a precision effect and a network effect. When firms use common standards, investors can leverage their knowledge about the standards to process more financial reports. Embedding both effects into t ...
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Journal ArticleJournal of Accounting and Economics · February 1, 2018
This paper investigates banks’ reporting choices in the context of bank runs. A fundamental-based run imposes market discipline on insolvent banks, but a panic-based run closes banks that could have survived with better coordination among creditors. We aug ...
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Journal ArticleJournal of Accounting and Economics · April 1, 2017
We characterize the properties of optimal accounting rules in a signaling game. An impatient firm sells shares to competitive investors. The firm can signal its private information about the fundamental by retaining a fraction of the shares. In addition, t ...
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Journal ArticleJournal of Accounting Research · December 1, 2016
This paper studies how bias in nonaccounting and in accounting information should be related. Bias in accounting information is modeled, as in some recent literature, as an alteration in the relative information content of accounting numbers. The optimal b ...
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Journal ArticleResearch in Experimental Economics · January 1, 2015
We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history influences how laboratory societies organize themselves over time. We replicate Berg e ...
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Journal ArticlePhysical Review B - Condensed Matter and Materials Physics · December 15, 2005
As part of a study of the in-plane wave-vector (qxy) dependence of the effective Hamiltonian for the liquid-vapor interface, H (q), the wave-vector dependences of diffuse x-ray scattering from the liquid-vapor interfaces of dilute alloys of Bi in Ga, Tl in ...
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Journal ArticleJournal of Chemical Physics · September 8, 2005
We present the results of a computer simulation study of the structure of the interface between liquid Ga and the (111) face of diamond, with which we reinterpret the findings from an x-ray reflectivity study of that interface [W. J. Huisman, J. F. Peters, ...
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Journal ArticlePhysical Review B - Condensed Matter and Materials Physics · September 1, 2005
We report the results of self-consistent Monte Carlo simulations of the density distribution along the normal to the interface of the liquid-vapor interface of a dilute ternary alloy of Sn and Pb in Ga. The results of the simulations are in general agreeme ...
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Journal ArticleJournal of Chemical Physics · June 8, 2005
We report the results of measurements of x-ray reflectivity and grazing incidence x-ray diffraction from the liquid-vapor interfaces of four dilute alloys of Bi in Ga with mole fractions xBi =0.0032, 0.0023, 0.000 37, and 0.000 037. The monolayer coverage ...
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Journal ArticlePhysical Review B - Condensed Matter and Materials Physics · March 1, 2005
We report the results of self-consistent Monte Carlo simulations of the density distribution along the normal to the liquid-vapor interface of a dilute binary alloy of Tl in Ga. The results of the simulation are in agreement with those obtained from experi ...
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