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Calculating College Debt
For many high school seniors and their parents, the next 12 days are going to be a-g-o-n-i-z-i-n-g. Why? Tuition deposits for thousands of colleges and universities are due on May 1. That's the day that families have to decide if...
The Evolution of Ownership Structures in Publicly Traded Firms: Evidence From Controlling Family Ownership Exits
This article examines what leads controlling families of publicly traded firms to sell their remaining ownership stake. It finds that this exit is best explained in the context of theories of the firm relating to the CEO succession process, optimal risk-bearing, and the separation of ownership and management expertise. It...
The Effects of GAAP Regulation on Local Government Disclosure
This report examines the effects of disclosure regulation on the production of financial report information by municipal managers. It presents and tests an economic model of the effects of regulation on incentives to disclose information. The tests compare disclosure levels of municipal governments in Michigan, which requires GAAP, with those...
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