For each academic study, we provide a summary of the research question and the variables of interest, the research design, and the main results. We first outline key features of CSR reporting. The decrease in investment is at least as large for non-US as for US firms, suggesting that widespread extraterritorial enforcement helps to create a level foreign-investment playing field. The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. AP Statistics. REVISION: Reversing the Resource Curse: Foreign Corruption Regulation and Economic DevelopmentDate Posted:Tue, 01 Dec 2020 17:48:23 -0600We examine the impact of foreign corruption regulation on economic development in high-corruption-risk areas. Exploiting both between- and within-state variation to address endogeneity concerns, we find that PTR causes providers to reduce charges by approximately 6%. He hopes that his students take away an understanding of accounting that allows them to read and understand financial reports and make better decisions based on the information in them. To estimate causal effects for the population of EU firms, we exploit that for plausibly exogenous reasons, like national legislative procedures, EU countries adopted these directives at different times. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. All students in the Livermore Valley Joint Unified School District participate in the Choose Love social emotional learning curriculum during the school year. This regulatory harmonization should make it less costly for those who work in the accounting profession to move across countries. REVISION: Do IFRS Reconciliations Convey Information? We find evidence consistent with standard setters playing such a role, but less so over time. We analyze two key capital market directives in the European Union (EU) that tightened market abuse and transparency regulation and, in particular, their enforcement. Additional evidence suggests that increased dissemination, rather than unobservable factors associated with regulatory intervention, drive these effects. To capture lender-specific shocks, we use variation in payment defaults experienced by lenders outside the borrowers region and industry. Further evidence indicates that the reduction in charge prices is concentrated where competition among providers is most intense and that this reduction is attributable to a decline in the prices charged by the highest priced providers. Livermore Special Needs Parent Group Meeting, 2:35 PM - 3:30 PM This page includes a summary of our District's protocols, links to County & State guidance that our protocols are based on, local testing and vaccination locations, and a link to register for PrimaryHealth to create a test result portal for your student. Bell Mountain Middle School. Accept Cookies, MBA MA Eastern European Russian Eurasian Studies, MBA Master of Arts in International Relations, MBA Master of Arts in Middle Eastern Studies, Management Science and Operations Management, Contact Employer Relations and Corporate Relations, Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow. We analyze two key capital market directives in the European Union (EU) that tightened market abuse and transparency regulation and, in particular, their enforcement. Performance covenants serve as tripwires that limit agency problems via the transfer of control to lenders in states where the value of their claim is at risk. We also find that lender-specific shocks after the contract is in place affect investments, and that this effect varies depending on the composition of the covenants in place. All students attending LVJUSD middle and high schools are eligible to receive a free Clipper card good during the 2022/23 school year. The California Department of Public Health (CDPH) urges Californians to protect themselves and their families against many circulating viruses this winter including the flu, COVID-19 and Respiratory Syncytial Virus (RSV). Menifee Union Elementary is rated 7 out of 10 on greatschools.org. The decrease in investment is at least as large for non-US as for US firms, suggesting that widespread extraterritorial enforcement helps to create a level foreign-investment playing field. In this note, we show that all five claims are incorrect or misleading. Moreover, we find similar liquidity effects for firms that experience enforcement changes but do not concurrently switch to IFRS. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. 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: Policeman for the World: The Rise in Extraterritorial FCPA Enforcement and Foreign Investment CompetitionDate Posted:Fri, 19 Jun 2020 05:51:29 -0500Using insights gained from Foreign Corrupt Practices Act (FCPA) enforcement actions against corporations from 1977 to 2017, we show that a mid-2000s increase in US extraterritorial FCPA enforcement has a significant deterrent effect on foreign direct investment in high-corruption-risk countries by non-US firms headquartered in developed countries. Using micro data on actual healthcare purchases, and exploiting both between- and within-state variation to address endogeneity concerns, we find that PTR reduces the price charged for common, elective medical procedures by approximately 5% and increases the sensitivity of demand to a 1% change in charge prices by 0.5%. 2ba. Additional evidence suggests that competition increases and that managers investment horizons decrease in industries selected for increased regulatory scrutiny, consistent with direct compliance costs not fully explaining the reduction in equity values. Welcome to Christensen Middle School! The report focuses on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and policies themselves. The Effect of Debt ContractingDate Posted:Fri, 16 Oct 2009 11:10:01 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. This regulatory harmonization should make it less costly for those who work in the accounting profession to move across countries. This paper provides empirical evidence on the effects of these regulations. We find that, across all countries, mandatory IFRS reporting had little impact on liquidity. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting New PDF Uploaded. One!setof!courses!meets!one!day! 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. Police responded to the Hans Christensen Middle School in Menifee on Wednesday night, where kids from Ridgemoor Elementary School were putting on a play, to break up the fight cops. 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. You will find out today if you are eligible to participate in the spelling bee, which will be held on Wednesday, February 1st. Through meaningful connections, we will provide an academically challenging atmosphere which fosters creativity through the lens of college and career readiness. REVISION: Who Uses Fair-Value Accounting for Non-Financial Assets After IFRS Adoption?*. Harns Marsh Middle School. 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. REVISION: Do IFRS Reconciliations Convey Information? We find that capital and performance covenants are used in different contracting environments. Hans Christensen Middle School will be a place where students and staff feel safe and respected. While this evidence is broadly consistent with an efficiency role for GAAP changes in debt contracting, it is also consistent with a shift in standard setters focus offering a partial explanation of why fewer contracts rely on GAAP changes in 2012 than in 1994. Please see our updated COVID-19 protocols for the 2022-23 school year. We first outline key features of CSR reporting. It serves 805 students from grades 6 to 8. The fact that PTR policies can be implemented without affecting payments could explain why charge transparency polices have been widely adopted (with little industry opposition) while payment transparency policies have not. 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. 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. Academy: We find that international labor migration in the accounting profession increases significantly relative to other professions. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. To directly explore the mechanism through which households willingness to directly invest in the equity market increases, we show that the effect of securities regulation is stronger in countries where trust is low and between countries where cultural biases are most pronounced. We find a significant increase in the proportion of liquid assets invested in equity, both when a households own country adopts the regulation and when other countries adopt the regulation. REVISION: The Real Effects of Mandatory Non-Financial Disclosures in Financial StatementsDate Posted:Tue, 27 Oct 2015 05:40:53 -0500We examine the real effects of mandatory, non-financial disclosures, introduced into securities regulation under the Dodd-Frank Act, which require firms to disclose their mine-safety records in their financial reports. Academics Find Significant Benefits and the Costs Appear, REVISION: Capital-Market Effects of Securities Regulation: The Role of Prior Regulation, Implementation and En, REVISION: Capital Versus Performance Covenants in Debt Contracts, REVISION: Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement, REVISION: Capital versus Performance Covenants in Debt Contracts. We find a significant increase in the proportion of liquid assets invested in equity, both when a households own country adopts the regulation and when other countries adopt the regulation. Academics Find Significant Benefits and the Costs AppearDate Posted:Fri, 09 Mar 2012 12:23:41 -0600Kim 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. REVISION: Incentives or Standards: What Determine Accounting Quality Changes Around IFRS Adoption?Date Posted:Sun, 09 Sep 2007 20:46:18 -0500We document accounting quality improvements following voluntary IFRS adoption. For Sale (243) For Rent (32) Skip to last item. Hans Christensen Middle School has been reviewed 6 times and has received an average rating of 5 out of 5. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. HOME | SITEMAP 2022 Lynbrook School District . Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. The ineffectiveness of PTR policies in reducing payments and the apparent inability of some stakeholders to realize this fact could explain why charge-transparency polices have been widely adopted with little opposition. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. REVISION: Financial Shocks to Lenders and the Composition of Financial CovenantsDate Posted:Mon, 13 Apr 2020 03:09:47 -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. We find that a fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.3% on average. Within the corporate world, Christensen previously worked with the firm PricewaterhouseCoopers (PwC). Contrary to prior research on the impact of FCPA enforcement against US firms only, our evidence suggests that extraterritorial enforcement reduces both the FCPAs anticompetitive impact on US firms and aggregate foreign direct investment in high-corruption-risk countries. The Effect of Debt ContractingDate Posted:Mon, 06 Jul 2009 11:26:08 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. Be a Redfin Agent. In turn, the increased reliance on performance covenants constrains borrowers future investments, particularly among relationship-based borrowers. Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. 1:35 PM - 2:30 PM "Earlier today, Principal. 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. It is based on an extensive review of the academic literature in accounting, economics, finance, and management. Yet, the market reaction to the announcement of the targeted industries is negative, suggesting that, despite an improvement in transparency, increasing PFRE intensity could have a net-negative effect on shareholder wealth. 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. We find that although PTR does not affect payments or consumer search, it does cause hospitals to reduce charges by approximately 5%. Website. REVISION: Financial Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Fri, 04 May 2018 09:11:13 -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. Typically,!teachers!teach!six!courses!for!the!duration!of!the!year.! 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. We find that financial institutions respond to payment default shocks by shifting the composition of financial covenants towards performance-based covenants (away from capital-based covenants) in newly signed credit agreements. Local perceptions of corruption also significantly decline. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Thu, 06 May 2021 10:31:08 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation. Public school 780 Students Grades 6-8. Following this increase in enforcement, FCPA firms reduce their direct investments in corrupt countries; there is no evidence that non-FCPA firms offset this reduction. What part of the page would you like to print? In general, we find a very limited use of fair value accounting. Corporate Social Responsibility and Policy Assessment, Financial Analysis for Nonfinancial Managers. We find that, on average, market liquidity increases as EU countries tighten market abuse and transparency regulation. Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. Realty ONE Group Southwest. Overall, our results indicate that securities regulation can increase household equity ownership, particularly where trust in others is low. The evidence is broadly consistent with GAAP changes playing an efficiency role in debt markets. Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. Using a setting in the United Kingdom where a securities regulator periodically selects specific market sectors for increased scrutiny, we find that an approximately fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.5%. Hans Christensen Middle School will be a place where students and staff feel safe and respected. Middle School: Select: 04 105243 : 67116-4: Callie Kirkpatrick Elementary School: Select: 04 105642 . It's a Middle school in the Menifee Union Elementary. REVISION: Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment PoliciesDate Posted:Mon, 01 Apr 2019 09:05:19 -0500We provide evidence on the determinants, targets, and consequences of U.S. enforcement of the Foreign Corrupt Practices Act (FCPA). All EU member states were required to adopt these two directives, but did so at different points in time. . REVISION: The Effects of Price Transparency Regulation on Prices in the Healthcare IndustryDate Posted:Wed, 12 Mar 2014 09:12:59 -0500Policymakers have enacted price transparency regulations in over thirty states during the past decade as an attempt to control rising healthcare costs. The reputational costs of perceived overcharging appear to be one impetus for the reduction in charges, suggesting that certain stakeholders who are able to impose costs on hospitals are unaware that hospitals can decouple charges from payments. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. 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). CMS Winter Concert - Band, 7 p.m. 2:45 PM - 3:45 PM After a mid-2000s increase in US Foreign Corrupt Practices Act (FCPA) enforcement, nighttime luminosity increases by 15% (5%) in communities within a 10-(25-) kilometer radius of affected extraction facilities. We find that historical cost by far dominates the choice of fair value with the exception of investment property owned by companies with primary activity in real estate. We argue that incomplete contract theory broadens our understanding of both the role accounting information plays in contracting and the mechanisms through which efficiency gains are achieved. Science Odyssey 2023 OPEN for Registration . REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Thu, 08 Aug 2019 03:47:33 -0500Within the U.K.s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. Just off the dining area you'll find a closed in room for an . Little is known, however, about companies choice of fair value over historical cost and its determinants. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. Our results indicate that lender preferences influence how accounting information is used in debt contracts. We also provide evidence that feedback effects from equity markets are a mechanism through which the dissemination of information through financial reports leads to real effects. We find that, on average, labor migration in the accounting profession increases relative to comparable professions by roughly 15% after harmonization. We exploit plausibly exogenous variation in the payment defaults experienced by lenders outside the borrowers region and industry. This condo located in Sun City, Menifee, CA 92586 is currently for sale for $279,900. We find that financial institutions respond to payment default shocks by shifting the composition of financial covenants towards performance-based covenants (away from capital-based covenants) in newly signed credit agreements. However, the effect of PTR on the actual prices paid by insured patients is limited to the relatively small fraction of patients that have the greatest incentives to directly consider the costs of care. the california school directory and related public school and district data files (collectively referred to as the "directory"), contain information about california schools, districts, and school/district administrators that is voluntarily self-reported by local education agencies (leas) to the california department of education (cde) as a This study aims to distinguish between several potential explanations for the observed capital-market effects. It also points scholars to avenues for future research. All EU member states were required to adopt these two directives but did so at different points in time. www.livermoreschools.org/christensen5757 Haggin Oaks Avenue. We study the choice of fair value versus historical cost accounting for non-financial assets in a setting where market forces rather than regulators determine the outcome. We study the choice of fair value versus historical cost accounting for non-financial assets in setting where market forces rather than regulators determine the outcome. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting New PDF Uploaded. To study this question, we analyze European Union initiatives that harmonized accounting and auditing standards. PTA 8th Grade Promotion Dance and Lei Ordering Information. School Name: Hans Christensen Middle: NCES School ID: 062454012424: State School ID: CA-3367116-0119206: District Name: Menifee Union Elementary district information 1-844-759-7732. . 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. *Date Posted:Sat, 28 Feb 2009 04:31:40 -0600We examine whether and why companies prefer fair value to historical cost when they can choose between the two valuation methods. REVISION: Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment PoliciesDate Posted:Mon, 05 Aug 2019 03:57:18 -0500We provide evidence on the determinants and targets of US enforcement of the Foreign Corrupt Practices Act (FCPA) and study the Acts impact on firms investment policies. *Date Posted:Thu, 05 Mar 2009 11:01:58 -0600We examine whether and why companies prefer fair value to historical cost when they can choose between the two valuation methods. Bell Schedule Maker Template (7 periods, break, and 2 lunch waves) by. REVISION: The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety RecordsDate Posted:Thu, 07 Sep 2017 07:39:38 -0500We 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 results indicate that lender preferences influence how accounting information is used in debt contracts. 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%. REVISION: Contracting on GAAP Changes: Large Sample EvidenceDate Posted:Wed, 01 Mar 2017 09:34:13 -0600We explore revealed preferences for the contractual treatment of changes to GAAP in a large sample of private credit agreements issued by publicly held U.S. firms. We also provide evidence that feedback effects from equity markets are a mechanism through which the dissemination of information through financial reports leads to real effects. Bell Schedule; General Resources; Extracurricular Clubs & Activities. Capital covenants control agency problems by aligning debtholder-shareholder interests. If you want to be in the CMS spelling bee, you HAVE to take the written test. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. Doc Haskins - STEM Store. Copyright 2002-2023 Blackboard, Inc. All rights reserved. Overall, our findings provide a cautionary note transparency regulation focusing on an indicator that can be decoupled from the construct of interest might placate some stakeholders without actually solving the underlying problem. The reputational costs of perceived overcharging appear to be one impetus for the reduction in charges, suggesting that certain stakeholders who are able to impose costs on hospitals are unaware that hospitals can decouple charges from payments. GreatSchools Rating 10 reviews Public school 780 Students Grades 6-8. Hans Christensen Middle School placed in the top 50% of all schools in California for overall test scores (math proficiency is bottom 50%, and reading proficiency is top 50%) for the 2018-19 school year. 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. 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