Gambling attitudes and financial misreporting

The authors findings were summarized in an August 14, 2017 Wall Street Journal article entitled “A Roll of the Dice on Financial Misreporting” . In order to measure gambling attitudes and gambling activity, the authors used state-lottery data from the U.S. census bureau and county-level religious views on gambling. Gambling and Comovement | Journal of Financial and ... This study shows that correlated trading by gambling-motivated investors generates excess return comovement among stocks with lottery features. Lottery-like stocks comove strongly with one another, and this return comovement is strongest among lottery stocks located in regions where investors exhibit stronger gambling propensity.

Canary Wharf began development in the 1980s and is now home to major financial institutions such as Barclays Bank, Citigroup and HSBC, as well as the UK Financial Services Authority. [154] [155] London is also a major centre for other … Game Theory and Ethics - Bibliography - PhilPapers But this is not what makes his approach so novel and attractive. Hume recognizes that prudential considerations are not sufficient to explain how human beings – with our propensities towards temporal discounting and free-riding – could have … 2018 9:00-10:15: Welcome and Keynote, 201 and 202 (live broadcast) 10:15-10:45: Coffee Break, Lobby and Second Floor 10:45-12:15: Parallel Sessions I 12:15-14:00: Lunch Break 14:00-15:30: Parallel Sessions II 15:30-16:00: Coffee Break, Lobby and … Nudge Theory -

Gambling and Financial Misreporting | Lundquist College of Business

restatements financial misreporting bank loans private information.Finance theory suggests that banks have superior ability in gathering and processing information. In this paper, I test whether banks respond to financial misreporting by their client firms before this malpractice becomes known to the... Attitude, Machiavellianism and the rationalization of … As expected, I found that participants whose attitude favors misreporting and individuals who are higher in Machiavellianism are both more likely to misreport; and participants who misreport experience negative emotions (affect). Of concern, however, is that higher Machiavellians who... Earnings Quality: Learning from Past Cases of Corporate … The working paper provides the perspective of a financial statement preparer, someone who ultimately reports earnings.High-quality earnings should faithfully reflect underlying economic reality. Thus, instances of egregious misreporting and misapplication of accounting rules, such as the high-profile... "Financial Misreporting Period and Investor Reaction to…

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financial reporting – The D&O Diary

Nov 10, 2004 ... access to financial instruments such as cheques and a funded bank account, ...... correct the misstatement by Antigua that Antiguan gambling services ...... 2 said of someone, their behaviour, attitude, nature, etc: characterized.

Abstract. This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees.

Author Page for Dane M. Christensen :: SSRN Gambling Attitudes and Financial Misreporting. Contemporary Accounting Research, Forthcoming Posted: 02 Jun 2017. Dane M. Christensen, Keith L. Jones and David G. Kenchington. University of Oregon, University of Kansas and Arizona State University (ASU) - School of Accountancy Abstract: Gambling, Attitudes, Misreporting, Irregularities. 4. Corporate Accountability Reporting and High-Profile Misconduct. The Accounting Review, Vol. 91, No. 2, 2016 Posted: 28 Jul 2015 Last Revised: 05 Mar 2016 ...

“Gambling Attitudes and Financial Misreporting” (with Dane Christensen, ... in the Wall Street Journal “A Roll of the Dice On Financial Misreporting” August 14th, ... Fraud and misreporting v duke1_11april - Duke's Fuqua School of ... 11 Apr 2013 ... CEO testosterone exposure and financial misreporting. Our primary ..... behavior such as gambling and alcohol use (Zuckerman and Kuhlman 2000; Mehta,. Jones and ...... "Managerial Attitudes and Corporate. Actions. Gambling Attitudes and Financial Misreporting - Christensen - 2018 ...