Now showing items 11-20 of 22
Insights from a Tax-Systems Perspective
(2013-10)
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compliance costs, evasion and avoidance behavior, and multiple non-rate tax-system ...
Correlating Sustainabilty and Financial Performance - What Measures Matter? a Study in the Pulp and Paper Industry
(2013-07)
A meta analysis of key performance indicators (KPI) for a wide range of companies across the paper industry value chain was performed to understand whether disclosure- or performance-based sustainability metrics were better ...
Complexity-Augmented Triage: A Tool for Improving Patient Safety and Operational Efficiency
(2013-12)
Hospital Emergency Departments (ED's) typically use triage systems that classify and prioritize patients almost exclusively in terms of their need for timely care. Using a combination of analytic and simulation models, we ...
The Theoretical Rationale for a Framework for Appraising The Profitability Potential of a Business Model Innovation
(2013-10)
Because of the uncertainty associated with innovation, it is difficult to assess the profitability potential of business model innovations. However, since theory predicts and explains, and assessing the profitability ...
Taxpayer Search for Information: Implications for Rational Attention
(2013-09)
We examine novel data on searches for capital-gains-tax-related information to determine when and how taxpayers acquire information. We find strong seasonal increases in information search around tax filing deadlines, ...
Corporate Governance Reforms Around the World and Cross-Border Acquisitions
(2013-05)
This paper provides comprehensive, detailed documentation of major corporate governance reforms (CGRs) undertaken by 26 advanced and emerging economies. Have these reforms impacted corporate investment decisions by altering ...
Should Event Organizers Prevent Resale of Tickets?
(2013-05)
We are interested in whether preventing resale of tickets benefits the capacity providers for sporting and entertainment events. Common wisdom suggests that ticket resale is harmful to event organizers' revenues and event ...
When Random Assignment Is Not Enough: Accounting for Intentional Selectivity in Experimental Research
(2013-04)
A common goal in marketing research is to understand how one evaluates products that have been filtered through some type of screening or selection process. Typical examples include postchoice satisfaction ratings, certain ...
Deadlines, Work Flows, Task Sorting, and Work Quality
(2013-08)
We examine deadlines-induced behavior using large-scale, high frequency data on about 5 million U.S. patents and published applications. We motivate the study with a model of rational agents facing discontinuous incentives ...
Financial Constraints and Moral Hazard: The Case of Franchising
(2013-10)
Financial constraints are an important impediment to the growth of small businesses. We study theoretically and empirically how the financial constraints of agents affect their decisions to exert effort, and, hence the ...