This dissertation introduces three novel approaches for the econometric evaluation of heterogeneous treatment effects. The proposed methods consider the effects of a binary treatment on different characteristics of the outcome distribution.Section 1 proposes an estimation method for various...

In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB/IASB joint project on the conceptual framework has grounded its approach on a well-known definition of income by Hicks. We welcome the use of theories by accounting standard setters...