Now showing items 40-42 of 3455

    • Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act 

      Dhammika, Dharmapala; Foley, C. Fritz; Forbes, Kristin J. (Cambridge, MA; Alfred P. Sloan School of Management, Massachusetts Institute of Technology, 2009-06)
      This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for ...
    • What Should GAAP Look Like? A Survey and Economic Analysis 

      Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. (Cambridge, MA; Alfred P. Sloan School of Management, Massachusetts Institute of Technology, 2009-09)
      We develop an economic theory of GAAP under the assumption that GAAP’s objective is to facilitate efficient capital allocation within an economy. The theory predicts that GAAP as shaped by the economic forces of demand for ...
    • Missing Links: Referrer Behavior and Job Segregation 

      Rubineau, Brian; Fernandez, Roberto M. (Cambridge, MA; Alfred P. Sloan School of Management; Massachusetts Institute of Technology, 2009-06)
      How does referral recruitment contribute to job segregation, and what can organizations do about it? Current theory on network effects in the labor market emphasizes the job-seeker perspective, focusing on the segregated ...