Inhalt

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