Content

•  
   Contents
•  
   Introduction
•  
   References
•  
   (A) Weinrich and Kim
•  
   Introduction
•  
  Theoretical Framework
•  
   Revelation & Financial Distress
•  
   Rational Overconfidence
•  
   Institutional Details
•  
  Data
•  
  Intentional Financial Misrepresentation
•  
   SEC Accounting & Auditing Enforcement Releases
•  
   Identifying Intent
•  
   Fraud Revelation
•  
   Local Economic Importance
•  
   TransUnion Consumer Credit Panel
•  
  Identification Strategy & Results
•  
   Bust: Financial Distress Upon Staggered Revelation of Fraud
•  
   Debt in Collection
•  
   Credit Card Delinquencies
•  
   Consumer Bankruptcies
•  
   ZIP Aggregated Data
•  
   Parallel Pre-Trends
•  
   Bust: Spatial Dispersion
•  
   Bust: Intensity
•  
   Boom: Ex Ante Financial Decisions
•  
   Bust \times Boom
•  
   Conclusion
•  
   References
•  
   Appendix
•  
   Online Supplement
•  
   Data on Financial Misrepresentations in Research
•  
   ZIP Aggregated Data - Debt in Collection
•  
   Event Study
•  
   AAER - Identifying Intent
•  
   Ex Ante - Textual Sentiment of News
•  
   (B) Weinrich
•  
   Introduction
•  
  Conceptual Underpinnings & Prior Literature
•  
  Interest Groups' Involvement in Public Policy
•  
   Expertise & Strategic Influence
•  
   Strategic Influence: Outside Tactics
•  
   The Press's Impact on Public Policy
•  
   Press Coverage of Interest Groups
•  
  Data
•  
   Tax Reforms in Germany
•  
   Press Coverage
•  
   Focal Variable of Interest:
•  
   Textual Sentiment
•  
   Summary Statistics
•  
  Empirical Design
•  
   Instrumental Variable
•  
  Regression Design
•  
   2SLS
•  
   Control Variables
•  
  Results
•  
   2SLS Results
•  
   Instrument Validity
•  
   Alternative Instrument: Budget Impact
•  
   OLS Estimates
•  
   Modified Control Function
•  
   Multiple Interest Groups
•  
   Quasi-Sentences of Interest Groups
•  
   Staleness
•  
   Conclusion
•  
   References
•  
   Appendix
•  
   Online Supplement
•  
   Identification of Interest Groups
•  
   Top Tokens in Context
•  
   (C) Mueller and Weinrich
•  
   Introduction
•  
   (Tax) Knowledge Diffusion: Conceptual Underpinnings
•  
  Data & Identification Strategy
•  
   Strategic Alliances
•  
   Measuring Tax Knowledge Diffusion
•  
   Focal Independent Variable:
•  
   Regression Design
•  
   Descriptive Statistics
•  
  Results
•  
   Main Analysis
•  
   Anticipation?
•  
  Mechanisms
•  
   Elapsed Time
•  
   CEO Turnover
•  
   Distance
•  
   Same Industry
•  
   Market Shares
•  
  Alternative Channels
•  
   Same Audit Firm
•  
   Board Ties
•  
  Robustness Checks
•  
   Alternative Tax Planning Measures
•  
   Pretreatment ETR Volatility
•  
   Low-Tax Firms
•  
   Valuation Allowance Releases
•  
   Conclusion
•  
   References
•  
   Appendix