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WILLIAM D. McINTOSH BRANDON SCHMEICHEL 《Leisure Sciences: An Interdisciplinary Journal》2013,35(1):85-97
Collecting is a pervasive behavior in our culture, yet it has received little attention in the psychological literature. We examine eight aspects of the collecting process, drawing on existing ideas and research in social psychology as well as existing research on collectors and collecting to describe the motivations that underlie collecting behavior. We suggest that collectors are drawn to collecting as a means of bolstering the self by setting up goals that are tangible and attainable and provide the collector with concrete feedback of progress. 相似文献
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We provide the first large‐scale empirical evidence of banks functioning as tax planning intermediaries. We posit that some banks specialize in assisting corporate clients with tax planning. In this role, banks make use of their centrality in financial relationships; access to private information; and ability to structure, execute, and participate in tax planning transactions for clients. We measure bank‐client relationships using loan contracts and measure client tax planning using either the cash effective tax rate or the unrecognized tax benefit balance. Using a difference‐in‐differences design, we find that firms experience meaningful tax reductions when they begin a relationship with a bank whose existing clients engage in above‐median tax planning. The effects of pairing with such tax intermediary banks are concentrated in relationships with larger or longer maturity loans, clients with foreign income or greater credit risk, and when the bank is an industry specialist or has above‐median investment banking activities. Finally, we find that potential clients are more likely to choose tax intermediary banks than nontax intermediary banks, suggesting that tax intermediary banks benefit by attracting new business. Collectively, our results suggest that some banks act as tax planning intermediaries, a role beyond the traditional one of financial intermediary. 相似文献
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We document cycles in corporate investment corresponding with the timing of national elections around the world. During election years, firms reduce investment expenditures by an average of 4.8% relative to nonelection years, controlling for growth opportunities and economic conditions. The magnitude of the investment cycles varies with different country and election characteristics. We investigate several potential explanations and find evidence supporting the hypothesis that political uncertainty leads firms to reduce investment expenditures until the electoral uncertainty is resolved. These findings suggest that political uncertainty is an important channel through which the political process affects real economic outcomes. 相似文献
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RONALD A. ASH LEANNE CODER BRANDON DUPONT JOSHUA L. ROSENBLOOM 《Contemporary economic policy》2009,27(3):413-421
This article describes the results of a survey of professional workers that was designed to explore the underlying reasons for the widely documented underrepresentation of women in information technology (IT) jobs. Our analysis suggests that it is different occupational personalities between men and women rather than the demanding nature of IT work that is largely responsible for the relatively few women in IT occupations. We discuss the implications these results have for policies that are designed to create greater gender equity in the rapidly growing IT industries. ( JEL J08, J24, J70) 相似文献
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Peter Borschberg,ed., Journal,memorials and letters of Cornelis Matelieff de Jonge: security,diplomacy and commerce in 17th‐century Southeast Asia (Singapore: NUS Press, 2015. Pp. xl+657. 49 figs. 20 maps. ISBN 9789971697983 Pbk. $42) 下载免费PDF全文
PEPIJN BRANDON 《The Economic history review》2016,69(3):1033-1034
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We examine whether financial reporting quality affects worker wages using employer-employee matched data in the United States. We find that low financial reporting quality is associated with a compensating wage differential—that is, a risk premium—using three distinct approaches while controlling for worker characteristics by (1) regressing wages on firm-year–level and firm-level reporting quality, (2) documenting wage changes when workers switch firms, and (3) estimating a structural approach that separates reporting quality from performance-related volatility. We find evidence consistent with two channels: performance pay and turnover risk, where workers bear risks from noise in performance measurement and unemployment, respectively. To mitigate endogeneity concerns, we show that—after the accounting scandals in 2002 and after the announcements of an internal control weakness (ICW)—former Arthur Andersen clients and ICW firms pay wage premiums to employees, with magnitudes between 0.9% and 2.8% of annual wages. 相似文献
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