In the first essay, I examine the association between auditor industry specialization and earnings management choices. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions may cause client companies to seek alternative means...

We present new data on real output per worker, schooling per worker, human capital per worker, real physical capital per worker for 168 countries. The output data represent all available data from Maddison. The physical capital data represent all available data from Mitchell. One major...

The method of elicitation has an important effect on valuations. We investigate the effect of perspective on decision makers' elicited values. We conduct experimental sessions in which participants act as sellers or buyers, and replicate the disparity between willingness to accept and...

We present new data on real output per worker, schooling per worker, human capital per worker, real physical capital per worker for 168 countries. The output data represent all available data from Maddison. The physical capital data represent all available data from Mitchell. One major...

Utilizando una muestra de bancos cotizados de Estados Unidos, Europa, Japón y China durante el período 2004-2014, los autores analizan el impacto que el nuevo marco de regulación prudencial aprobado en el G-20 tras la gran crisis financiera tiene sobre el riesgo bancario. El riesgo se mide en...

En este trabajo estudiamos los efectos de las tres principales políticas monetarias no convencionales del Banco Central Europeo (BCE) en los bancos de la zona del euro desde 2011. Más concretamente, nos centramos en el impacto sobre los préstamos, cartera de soberanos y depósitos en bancos...