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Reviews and illustrates earnings management, conservatism, and their effects on earnings quality in an economic modeling framework. Both earnings management and conservative accounting introduce biases to financial reports. The primary issue addressed is what economic effects these biases have on earnings quality or financial reporting quality.

Explains the models and techniques used in this literature as simply as possible, with the intent of making the literature more accessible; introduces the reader to the main strands of this literature; and explains how dynamic models can be taken to the data and be estimated with the intent to provide a practical, hands-on guide.

Evidence suggests that cost-effective preventive measures are sometimes rewarded by insurers in ways that could change their clients' behavior. These examples reveal that insurance activities are not always in the best interest of individuals at risk. This book discusses such behavior with the intent of categorizing these insurance "anomalies".

Describes basic principles and recent developments in building approximate synopses (that is, lossy, compressed representations) of massive data. The book focuses on the four main families of synopses: random samples, histograms, wavelets, and sketches.

Analyzes the effects of long run relationships in banking between corporate borrowers and lenders. The author also analyzes the impact of competition on relationships, and reviews the evidence on direct importance of soft information in lending providing a validation of the continued specialness of banks.

Demonstrates how controls have been used to mitigate risk and to facilitate collaboration in inter-firm transactions. The authors highlight the central themes and identify emergent research streams that offer promise for advancing our understanding of inter-firm management controls.

Focuses predominantly on the problems and solutions proposed in traditional areas while also looking briefly at the emerging areas. To facilitate future research, a discussion of available resources, a list of public benchmark datasets and a discussion on future research directions are provided in the concluding sections.

Presents practical and conceptual issues related to fair value measurement in financial reporting and to evaluate certain research design aspects of empirical research that investigates the information properties of fair value measurement, both in an absolute sense and in comparison to other measurement bases.

Develops the foundational knowledge related to financial instruments and the markets in which they trade, financial institutions and their internal decision-making and external circumstances, and currently required and credible alternative financial reporting for financial instruments.

Explores the contributions of behavioral economics, laboratory experiments, and field experiments to our understanding of the economics of trust, trustworthiness, and reciprocal behavior. This monograph concludes with a summary of theory and experiments that have identified trust and reciprocity in economics and human behaviour.

The ways in which managers communicate information to capital market participants go far beyond financial statement numbers. Managers communicate economically relevant information both verbally, in documents distributed and available to investors, and non-verbally, through meetings and conference calls with analysts and investors. Over the past five years, the advances in computational linguistic software and the availability of large repositories of corporate text have facilitated an explosion of studies examining the information contained in verbal communication from management. Speech Analysis in Financial Markets reviews research on the information contained in nonverbal communication that occurs in organizational contexts and explores ways in which accounting researchers can draw useful insights from investigating managerial nonverbal communication. It focuses on non-verbal communication from voice with a particular emphasis on discussing voice analysis from the standpoint of a researcher interested in conducting empirical archival assessments. After an introduction, section 2 discusses the research approaches to speech analysis and the importance of identifying speech corpus. Section 3 reviews the existing literature on voice analysis in accounting and finance primarily focused on management communication. Section 4 details the challenges to the literature, and offers some directions for future research, and section 5 offers concluding remarks.

In Venture Capital Investors and Portfolio Firms venture capital firms are considered as investors in young growth-oriented companies. The authors focus on the later phases of the venture capital (VC) investment process. They therefore emphasize monitoring, value adding, and exiting activities. They also include a review of the literature on the outcome of venture capital investment activities. Research findings are drawn principally from refereed journal papers in entrepreneurship, finance, and management. The monograph is divided into six principal areas: 1. What venture capital firms do. 2. The impact of VCs on portfolio firms and other stakeholders. 3. The role of syndication. 4. The nature and timing of exit from VC investments. 5. The role of VCs in portfolio companies that undergo an initial public offering (IPO). 6. The returns from investing in VC. Venture Capital Investors and Portfolio Firms concludes with a detailed agenda for further research. To aid the reader who wishes to pursue particular papers in more detail, the authors provide a summary of the main papers in this literature in a set of tables where they identify the authors, publication date, the journal, the main research question, the theoretical perspective, data, and the principal findings.

The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and Product managers internalize something other than their true costs.

Provides a comprehensive comparison of the GEM and GEDI approaches by using both methods side by side to analyse entrepreneurship development; and offers the GEM community a useful example on how the GEM and the GEDI methodologies can be successfully combined to allow for a more in-depth country analysis of entrepreneurial performance.

Shows how RFID has transformed the supply chain over the last decade and examines the manufacturing, logistics and retail aspects of RFID. The authors describe a vision of an "Internet of Things", where each participating object has a digital shadow with related information stored in cyberspace.

Describes the current landscape of text analytics in finance. Coverage includes how text is extracted from web sites and services; the basics of text analytics; the analytics of text classification; the performance of text analytic algorithms; and the empirical literature on text mining in finance and the commercialization of textual analytics.

Shows why failing to consider the alternative hypothesis often leads to incorrect conclusions. The book shows that for most standard econometric estimators, it is not difficult to compute the proper probabilities using Bayes theorem. Simple formulas that require only readily available information in standard estimation reports are provided.

Explores questions of how consumers should manage their financial affairs and how the market can educate and aid consumers in making better financial decisions. The objective of of this book is to bring together the scientific knowledge of this topic in a systematic way to improve our understanding and provide insights into this behaviour.

The purpose of this volume is to explain how semicollusion works in theory, describe empirical studies of semicollusion, and discuss the possible welfare effects of semicollusion. The volume provides a framework for understanding the mechanism at work with semicollusion and reviews the different approaches in the literature to this topic.

Offers a survey of the science and practice of web crawling. This survey outlines the fundamental challenges and describes state-of-the-art models and solutions. It also highlights avenues for future work.

Provides an overview of the historical development of statistical network modelling and then introduces a number of examples that have been studied in the network literature. Subsequent discussions focus on a number of prominent static and dynamic network models and their interconnections.

Discusses why marketing has been perceived as being less relevant for innovation strategy and explains how this can be remedied. The book reviews the role marketing plays at the early phases of innovation management when decisions are being made on new products and services.

This two-part work is both a tutorial on and a historical survey of linear predictive coding and the internet protocol.

Presents a Mathematical Programming (MP) framework that captures the salient features of the general Multi-Vehicle Motion Planning (MVMP) problem. To demonstrate the use of MP for the formulation and solution of MVMP problems, the book examines in detail four representative works and summarizes several other related ones.

Provides a comprehensive review of the literature on economic models of national brand - store brand competition. The authors review 47 studies published between 1966 and 2011, and report over 160 results. More importantly, the focus is exclusively on the analytical models that give rise to those results.

Presents a new approach to the study of accounting measurement and disclosure that challenges the existing accounting literature. This approach argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the allocation of resources in the economy in general.

Explores the copula approach for econometrics modeling of joint parametric distributions and demonstrates that practical implementation and estimation is relatively straightforward despite the complexity of its theoretical foundations.

Provides a discussion of the adjustment of risk references and how to go about making such adjustments to a common scale. By adjusting all information to this common scale, results can be easily summarized and compared, and the body of information concerning risk aversion can be examined as a whole rather than as individual parts.

Surveys the emerging area of algorithms for processing data streams and associated applications. An extensive bibliography with over 200 entries points the reader to further resources for exploration.