Review of Accounting Studies
1998
2(3), 265-293
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How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century
Efficiency audit: An assembly of rationalities and programmes
Accountants in organisational networks
Transaction costs, quality, and economies of scale: examining contracting choices in the hospital industry
This study examines make or buy decisions for 196 hospitals in the United States using transaction costs as the basis for analysis. We examine the potential effects of quality and economies of scale on these decisions. We find evidence to support the view that transaction costs, quality and economies of scale play an important role in the integration decision and that this role depends on whether the transaction is industry-specific or generic in nature. This study examines the contracting choices of many firms across multiple transactions with a significantly larger data set than previous work in the area.
The future of entrepreneurial finance
Beauty, Productivity, and Discrimination: Lawyers' Looks and Lucre
The authors propose models with an ascriptive characteristic generating earnings differentials and causing sectoral sorting, allowing them to distinguish among sources producing such differentials. They use longitudinal data on a large sample of graduates from one law school and measure beauty by rating matriculation photographs. Better-looking attorneys who graduated in the 1970s earned more than others after five years of practice, an effect that grew with experience. Attorneys in the private sector are better-looking than those in the public sector, differences that rise with age. These results support theories of dynamic sorting and customer behavior. Copyright 1998 by University of Chicago Press.
The Role of Tick Size in Upstairs Trading and Downstairs Trading
This paper examines the impact of reducing the tick size on market-making behavior on The Toronto Stock Exchange. The results indicate a significant decrease in the percentage of trades of fewer than 10,000 shares involving the upstairs traders and a significant increase in the percentage of trades of fewer than 1,000 share involving the designated market makers. Consistent with this finding, the upstairs traders earn significantly lower returns on non-block trades and the designated market markers earn lower returns on trades smaller than 1,000 shares. We conclude the tick size reduction benefits the trading public.Journal of Economic LiteratureClassification Numbers, G20, G24.
On the use of regression and verbal protocol analysis in modeling analysts' behavior in an unstructured task environment: A methodological note
Profit Allocation Under Ancillary Trade
Profit allocation, Ancillary Trade, Decentralization, Coordination