All students attending LVJUSD middle and high schools are eligible to receive a free Clipper card good during the 2022/23 school year. REVISION: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR LiteratureDate Posted:Sat, 26 Jan 2019 14:06:32 -0600In this appendix to Christensen, Hail, and Leuz (2018), Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards, Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. 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. 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. Menifee Union Elementary is rated 7 out of 10 on greatschools.org. Our results show that reputational concerns affect hospitals charge setting strategies and illustrate how the healthcare industrys complex, heterogeneous pricing structure makes it difficult to increase consumer welfare by increasing transparency. 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. REVISION: Who Uses Fair-Value Accounting for Non-Financial Assets After IFRS Adoption? BE RESPECTFUL, BE RESPONSIBLE, BE SAFE, BE KIND. At the firm level, borrowers facing higher uncertainty are more likely to write contracts that include GAAP changes, but these firms also show a more pronounced time-trend towards excluding GAAP changes. 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. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Wed, 07 Mar 2012 13:38:50 -0600In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. We find that a fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.3% on average. Reductions in equity values are greater for firms listed on the self-regulated AIM market and for firms with large outside blockholders, suggesting private contracting can effectively mitigate frictions without regulatory interference. We find that international labor migration in the accounting profession increases significantly relative to other professions. This will take about 30 minutes. Precious J. Hubbard School Governance Team (SGT) School SIte Council (SSC) Testing and Accountability Daily Bell Schedule PrimeTime Free After-Hours Childcare Our Mission We've Got History Health and Safety Checklist Last item for navigation Daily Bell Schedule Bell Middle School / About Us / Daily Bell Schedule This 1,098 square foot home, which was built in 1964, sits on a 0.17 acre lot. 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 exploit plausibly exogenous variation in the payment defaults experienced by lenders outside the borrowers region and industry. Requests for information in another format can be made by email to the webmaster. We find significant increases 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. 27625 Sherman Road, Menifee, CA 92586. MathCounts, 2:45-3:45 p.m., Room 905, 8:30 AM - 2:00 PM This trend is positively associated with proxies for standard setters shift in focus towards relevance and international accounting harmonization. Science Odyssey 2023 OPEN for Registration Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. Reductions in equity values are largest in settings where it is most likely that, prior to PFRE, private oversight ensures firms are already at their equity-value-maximizing level of transparency. Nevertheless, the market-based evidence on this subject is very limited. 2 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. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. 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 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. REVISION: Do IFRS Reconciliations Convey Information? REVISION: Incentives or Standards: What Determine Accounting Quality Changes Around IFRS Adoption?Date Posted:Tue, 25 Dec 2007 23:21:49 -0600We document accounting quality improvements following voluntary IFRS adoption. However, these reductions do not lead to lower actual payments, even for price sensitive patients or in cases where contracts often link payments directly to charges, indicating little (if any) welfare implications. Our study provides evidence of an instance in which, despite significant capital market benefits, increasing proactive financial reporting enforcement intensity has an overall negative effect on shareholder wealth. 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. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. This study presents new evidence that aims to distinguish between several potential explanations for the observed capital-market effects. Doc Haskins - STEM Store. Yet voluntary IFRS adopters constitute only a small percentage of the global population of firms, which implies that either practitioners behave irrationally or the benefits are incorrectly estimated by academics. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. *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. Hans Christensen Middle School is a Public school that serves grade levels 6-8. Using short-window return tests around disclosures of citations, we show that markets price mine-safety information and that financial statement disclosure appears to incrementally increase investors awareness of safety issues. 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. REVISION: Capital-Market Effects of Securities Regulation: The Role of Prior Regulation, Implementation and EnDate Posted:Mon, 31 Oct 2011 18:22:33 -0500This paper examines capital market effects of changes in securities regulation. Students. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. We also indicate the research methods applied and whether the study relates to CSR reporting issues or to CSR activities in general. 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. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. We analyze two key capital market directives in the European Union (EU) that tightened market abuse and transparency regulation and, in particular, their enforcement. We also provide evidence that incentive effects from equity markets are one plausible mechanism through which the inclusion of safety information in financial reports leads to real effects. REVISION: Financial Sector Shocks and Corporate Investment Activity: The Role of Financial CovenantsDate Posted:Tue, 05 Dec 2017 09:08:43 -0600We examine whether shocks to financial institutions affect the choice and composition of accounting-based covenants in private debt contracts and whether this effect represents a channel through which financial shocks affect corporate investment. Additional evidence suggests that the inclusion in financial reports, rather than unobservable factors associated with regulatory intervention, drives these effects. For Sale (243) For Rent (32) Skip to last item. When acquiring a firm in a corrupt country, FCR firms increase the length of their due diligence and the likelihood of disclosing an accounting advisor. Using micro data on actual healthcare purchases, and exploiting both between- and within-state variation to address endogeneity concerns, we find that price transparency regulations reduce the price charged for common, uncomplicated, elective procedures by an average of approximately 7 percent. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation. Welcome to Christensen Middle School! Harns Marsh Middle School. Principal: Michele DeAndrea Austin. Zero period classes will meet at their regular time on their normal days at 7:30 a.m. As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating existing covenants based on rolling GAAP, leading to a redistribution of wealth between shareholders and lenders. 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. 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. technology "Blithe Spirit" "Star Wars" $5 for 5; 000; . Consistent with this prediction, we find significant market reactions to IFRS reconciliation announcements. This condo is in the attendance area of Hans Christensen Middle School . This law was authored by a state legislator who cited research that . Our research design compares the cross- border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Wed, 13 Feb 2013 12:46:34 -0600The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. 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. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. 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. 28525 La Piedra Road, Menifee, CA 92584 Contact info Website 6 /10 GreatSchools Rating 15 reviews Public school 1,204 Students Grades 6-8 Updates Compare 6 /10 GreatSchools Summary Rating 7/10 Test Scores above average 5/10 Academic Progress average 6/10 Equity average Last updated: Nov 18, 2022 ACADEMICS Academic Progress 5/10 The advantage of using accounting data, rather than the survey data commonly used in prior studies, is that it captures aggregate amounts and is available quarterly by country. We also examine cross-sectional variation in the strictness of implementation and enforcement as well as in prior regulatory conditions. These market reactions are more pronounced among firms that face a greater likelihood and costs of covenant violation and early announcements. We study companies' choices in a setting where they can freely choose between these two valuation methods. In this discussion, I argue that the contention that broad samples make research on disclosure regulation generalizable is a misconception and that the narrow-sample approach has many advantages and often advances knowledge more than broad-sample research. Academics Find Significant Benefits and the Costs AppearDate Posted:Mon, 28 May 2012 17:53:11 -0500Kim 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. 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. We find that international labor migration in the accounting profession increases significantly relative to other professions. We investigate two possible channels for these effects, specifically, the capital channel (lenders are concerned about capital depletion) and the learning channel (defaults carry information about lenders screening ability), and find evidence in support of both. 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. Both US and non-US companies under US jurisdiction headquartered in countries that agree to increase cooperation with US regulators (FCPA firms) experience an increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts accounting provision. Overall, our results indicate that securities regulation can increase household equity ownership, particularly where trust in others is low. However, we find no evidence of improvements subsequent to mandatory adoption by firms that resist IFRS adoption. REVISION: Capital-Market Effects of Securities Regulation: The Role of Implementation and EnforcementDate Posted:Wed, 13 Jul 2011 01:11:38 -0500This paper examines capital market effects of changes in securities regulation. It also points scholars to avenues for future research. Both U.S. companies and foreign companies under U.S. jurisdiction headquartered in countries that agree to increase cooperation with U.S. regulators (FCR firms) experience an increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts accounting provision. Outside of academia, Christensen has been preparing for the Chicago Marathon for the past ten years and he hopes he will be able to run it soon. A novel feature of our single-country setting based on Germany is that voluntary IFRS adoption was allowed and common before IFRS became mandatory. 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. REVISION: The Effects of Price Transparency Regulation on Prices in the Healthcare IndustryDate Posted:Wed, 20 May 2015 08:53:26 -0500Using micro data on actual healthcare purchases, we provide evidence on the causal effects of price transparency regulation (PTR). Local perceptions of corruption also significantly decline. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. Click the headline above to view the 2022 LCAP Federal Addendum. All EU member states were required to adopt these two directives but did so at different points in time. REVISION: Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?Date Posted:Thu, 13 Mar 2008 21:22:49 -0500We examine the impact of incentives on accounting quality changes around IFRS adoption. We show that, across all countries, mandatory IFRS reporting had little impact on liquiditNew PDF Uploaded. REVISION: Proper Inferences or a Market for Excuses? This study aims to distinguish between several potential explanations for the observed capital-market effects. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. We exploit plausibly exogenous variation in the payment defaults experienced by lenders that are not in the borrowers region and industry. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Thu, 15 Mar 2012 04:42:28 -0500In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating existing covenants based on rolling GAAP, leading to a redistribution of wealth between shareholders and lenders. However, these reductions do not lead to lower actual payments, even for price sensitive patients or in cases where contracts often link payments directly to charges, indicating little (if any) welfare implications. His papers have been published in the Journal of Accounting Economics, the Journal of Accounting Research, Review of Accounting Studies, and Review of Financial Studies. Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. We exploit plausibly exogenous variation in the payment defaults experienced by lenders outside the borrowers region and industry. Bell Schedule; Common Sense Media; Compact-Agreement Parent/Teacher/Students; JUSD ; Parent Caretaker Digital Citizenship Resources; Parent Connect; Parent Involvement; Parent Resources; School Site Council Agenda; What is LCAP? While most existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to firms with incentives to adopt, that is, voluntary adopters. Firms under US jurisdiction with fundamental characteristics that make it more difficult to maintain effective internal controls invest less in high-corruption-risk countries after the FCPA enforcement increase, suggesting regulatory compliance costs play a role in deterring investment. 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. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Wed, 15 Sep 2010 11:54:05 -0500We study managers revealed preferences for fair value or historical cost accounting for non-financial assets when market forces, rather than regulators, determine the choice. By discussing its rich theoretical implications, we expect incomplete contract theory to prove useful in motivating future research and in offering directions to advance our knowledge of how accounting information affects contract efficiency. REVISION: Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption? With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. coronavirus. We find evidence consistent with lenders using stricter control rights because of concerns about capital depletion (a capital channel) and because of new information about lenders own screening ability (a learning channel). All Rights Reserved. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. We find that, on average, market liquidity increases as EU countries tighten market abuse and transparency regulation. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Thu, 20 May 2021 11:04:35 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. Before and After School Program; Bell Schedule; Bus Information; Code of Conduct; Dismissal Procedures; Dress Code; Faculty; Homework Huddle. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. We find that international labor migration in the accounting profession increases significantly relative to other professions. Regulatory compliance costs appear to play a role in deterring investment. We exploit a unique setting in Germany where firms could voluntarily adopt IFRS before mandatory compliance in 2005. 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). 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. Consistent with the increase in economic activity being driven, at least in part, by existing extraction firms shifting to business practices that are more beneficial to the local communities where they operate, the association between resource production and local economic activity increases by 37%. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. We also highlight issues related to the implementation and enforcement of CSR reporting standards. Be a Redfin Agent. This regulatory harmonization should make it less costly for those who work in the accounting profession to move across countries. 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. It has been listed on Rocket Homes since January 10, 2023 and is currently priced at $399,990. REVISION: The Real Effects of Mandatory Dissemination of Non-Financial Information through Financial ReportsDate Posted:Thu, 25 Feb 2016 01:53:37 -0600We examine the real effects of mandatory, non-financial disclosures, which require SEC-registered mine owners to disseminate their mine-safety records through their financial reports. 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%. Local perceptions of corruption decline by 8%. We also find that subsequent to contract initiation, lender-specific shocks affect corporate investment. We first outline key features of CSR reporting. We also find that lender-specific shocks after a contract is in place affect investments, and that this effect varies depending on the composition of the covenants in place. REVISION: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Thu, 22 Dec 2016 09:45:13 -0600The paper examines whether international regulatory harmonization increases cross-border labor migration. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting New: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Thu, 21 Jan 2016 21:04:12 -0600The paper examines whether international regulatory harmonization increases cross-border labor migration. 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. The 2022-2023 LVJUSD School Year Calendar is available. REVISION: Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?Date Posted:Mon, 23 Feb 2015 08:32:20 -0600We examine the impact of managerial financial reporting incentives on accounting quality changes around International Financial Reporting Standards (IFRS) adoption. Following this increase in enforcement, FCR firms reduce direct investment in corrupt countries; additionally, there is no evidence that non-FCR firms offset this reduction. REVISION: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and EnforcementDate Posted:Wed, 05 Feb 2014 05:03:35 -0600This paper examines the economic effects of changes in securities regulation. Corporate Social Responsibility and Policy Assessment, Financial Analysis for Nonfinancial Managers. For technical questions and comments regarding this website, including accessibility concerns, please contact the Webmaster. Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating existing covenants based on rolling GAAP, leading to a redistribution of wealth between shareholders and lenders. Please see our updated COVID-19 protocols for the 2022-23 school year. The District mission, "Each student will graduate with the skills needed to contribute and thrive in a changing world," is a promise to each student in our District. International accounting harmonization; mandatory IFRS; disclosure behavior. NEW - 19 HRS AGO. We find that companies using fair value accounting rely more on debt financing than companies that use historical cost. There will be an ELAC meeting this year on October 11 and it will be held via video conference from 6:007:00 p.m. 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. It serves 805 students from grades 6 to 8. Alternative High School; Art; Athletics; . 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. This interactive spreadsheet takes the guess-work and frustration out of creating a bell schedule. 1-844-759-7732. . Mortgage. 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It has been listed on Rocket Homes since January 10, 2023 and is currently priced at 399,990. A bell schedule study this question, we find that a fourfold increase in the payment defaults experienced by outside. The capital-market effects around this change have been extensively studied, but sources!