Search Results - "Badertscher, A."

Overvaluation and the Choice of Alternative Earnings Management Mechanisms by Badertscher, Brad A.

“…In this study I examine how the degree and duration of overvaluation affect management's use of alternative within-GAAP earnings management, restrictions on…”
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The separation of ownership and control and corporate tax avoidance by Badertscher, Brad A., Katz, Sharon P., Rego, Sonja O.

“…We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama…”
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The Market Pricing of Other-Than-Temporary Impairments by Badertscher, Brad A., Burks, Jeffrey J., Easton, Peter D.

“…When the fair value of an investment security falls below amortized cost and there is significant doubt that the firm can hold the security until the fair…”
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First operation of a double phase LAr Large Electron Multiplier Time Projection Chamber with a 2D projective readout anode by Badertscher, A., Curioni, A., Knecht, L., Lussi, D., Marchionni, A., Natterer, G., Resnati, F., Rubbia, A., Viant, T.

“…We have previously reported on the construction and successful operation of the novel double phase Liquid Argon Large Electron Multiplier Time Projection…”
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Operation of a double-phase pure argon Large Electron Multiplier Time Projection Chamber: Comparison of single and double phase operation by Badertscher, A., Knecht, L., Laffranchi, M., Lussi, D., Marchionni, A., Natterer, G., Otiougova, P., Resnati, F., Rubbia, A., Viant, T.

“…We constructed and operated a double phase (liquid–vapour) pure argon Large Electron Multiplier Time Projection Chamber (LAr LEM-TPC) with a sensitive area of…”
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The Gbar project, or how does antimatter fall? by Indelicato, Paul, Chardin, G., Grandemange, P., Lunney, D., Manea, V., Badertscher, A., Crivelli, P., Curioni, A., Marchionni, A., Rossi, B., Rubbia, A., Nesvizhevsky, V., Brook-Roberge, D., Comini, P., Debu, P., Dupré, P., Liszkay, L., Mansoulié, B., Pérez, P., Rey, J.-M., Reymond, B., Ruiz, N., Sacquin, Y., Vallage, B., Biraben, F., Cladé, P., Douillet, A., Dufour, G., Guellati, S., Hilico, L., Lambrecht, A., Guérout, R., Karr, J.-P., Nez, F., Reynaud, S., Szabo, C. I., Tran, V.-Q., Trapateau, J., Mohri, A., Yamazaki, Y., Charlton, M., Eriksson, S., Madsen, N., van der Werf, D.P., Kuroda, N., Torii, H., Nagashima, Y., Schmidt-Kaler, F., Walz, J., Wolf, S., Hervieux, P.-A., Manfredi, G., Voronin, A., Froelich, P., Wronka, S., Staszczak, M.

“…The Einstein classical Weak Equivalence Principle states that the trajectory of a particle is independent of its composition and internal structure when it is…”
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The pion–nucleon scattering lengths from pionic hydrogen and deuterium by Schröder, H.-Ch, Badertscher, A., Goudsmit, P.F.A., Janousch, M., Leisi, H.J., Matsinos, E., Sigg, D., Zhao, Z.G., Chatellard, D., Egger, J.-P., Gabathuler, K., Hauser, P., Simons, L.M., Rusi El Hassani, A.J.

“…This is the final publication of the ETH Zurich–Neuchâtel–PSI collaboration on the pionic hydrogen and deuterium precision X-ray experiments. We describe the…”
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Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms by Badertscher, Brad A., Kim, Jaewoo, Kinney, William R., Owens, Edward

“…Many U.S. private firms choose either a financial statement compilation or review rather than the higher assurance provided by an audit, yet little is known…”
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A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis by Badertscher, Brad A., Burks, Jeffrey J., Easton, Peter D.

“…Critics argue that fair value provisions in U. S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which…”
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Private Ownership and the Cost of Public Debt: Evidence from the Bond Market by Badertscher, Brad A, Givoly, Dan, Katz, Sharon P, Lee, Hanna

“…A number of studies have examined the effect of public and private ownership on the cost of debt and concluded that the cost of debt of privately owned firms…”
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First results from a liquid argon time projection chamber in a magnetic field by Badertscher, A., Laffranchi, M., Meregaglia, A., Müller, A., Rubbia, A.

“…A small liquid argon Time Projection Chamber (LAr TPC) was operated for the first time in a magnetic field of 0.55 T. The imaging properties of the detector…”
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The market reaction to bank regulatory reports by Badertscher, Brad A., Burks, Jeffrey J., Easton, Peter D.

“…We investigate the role of bank regulatory reports in the information environments of banks. Our findings are as follows. (1) Call Reports but not FR Y-9Cs…”
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First operation of a liquid-argon TPC embedded in a magnetic field by Badertscher, A, Laffranchi, M, Meregaglia, A, Rubbia, A

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Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows by Badertscher, Brad A., Collins, Daniel W., Lys, Thomas Z.

“…Using a sample of restatement firms and a meet-or-beat model to classify firms as making discretionary accounting choices for opportunistic meet-or-beat…”
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Informed Trading and the Market Reaction to Accounting Restatements by Badertscher, Brad A., Hribar, S. Paul, Jenkins, Nicole Thorne

“…We examine how informed trading activities affect the market reaction to accounting restatements. We find significantly less negative reactions to accounting…”
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Earnings Management Strategies and the Trade-off between Tax Benefits and Detection Risk: To Conform or Not to Conform? by Badertscher, Brad A., Phillips, John D., Pincus, Morton, Rego, Sonja Olhoft

“…Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book-tax "conforming earnings…”
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Determination of the πN scattering lengths from pionic hydrogen by Schröder, H.-Ch, Badertscher, A., Goudsmit, P.F.A., Janousch, M., Leisi, H.J., Matsinos, E., Sigg, D., Zhao, Z.G., Chatellard, D., Egger, J.-P., Jeannet, E., Gabathuler, K., Hauser, P., Simons, L.M., Rusi El Hassani, A.J.

“…The final results from the pionic hydrogen X-ray experiment at PSI are presented. With this experiment the strong interaction energy level shift ε 1s and the…”
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Scintillation efficiency of nuclear recoil in liquid xenon by Arneodo, F, Baiboussinov, B, Badertscher, A, Benetti, P, Bernardini, E, Bettini, A, Borio di Tiogliole, A, Brunetti, R, Bueno, A, Calligarich, E, Campanelli, M, Carpanese, C, Cavalli, D, Cavanna, F, Cennini, P, Centro, S, Cesana, A, Cline, D, De Mitri, I, Dolfini, R, Ferrari, A, Gigli Berzolari, A, Matthey, C, Mauri, F, Mazza, D, Mazzone, L, Meng, G, Montanari, C, Nurzia, G, Otwinowski, S, Palamara, O, Pascoli, D, Pepato, A, Petrera, S, Periale, L, Piano Mortari, G, Piazzoli, A, Picchi, P, Pietropaolo, F, Rancati, T, Rappoldi, A, Raselli, G.L, Rebuzzi, D, Revo, J.P, Rico, J, Rossella, M, Rossi, C, Rubbia, A, Rubbia, C, Sala, P, Scannicchio, D, Sergiampietri, F, Suzuki, S, Terrani, M, Tian, W, Ventura, S, Vignoli, C, Wang, H, Woo, J, Xu, Z

“…We present the results of a test done with a Liquid Xenon (LXe) detector for “Dark Matter” search, exposed to a neutron beam to produce nuclear recoil events…”
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Construction and operation of a double phase LAr Large Electron Multiplier Time Projection Chamber by Badertscher, A., Knecht, L., Laffranchi, M., Marchionni, A., Natterer, G., Otiougova, P., Resnati, F., Rubbia, A.

“…We successfully operated a novel kind of LAr Time Projection Chamber based on a Large Electron Multiplier (LEM) readout system. The prototype, of about 3…”
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Search for an exotic three-body decay of orthopositronium by Badertscher, A, Crivelli, P, Felcini, M, Gninenko, S.N, Goloubev, N.A, Nédélec, P, Peigneux, J.P, Postoev, V, Rubbia, A, Sillou, D

“…We report on a direct search for a three-body decay of the orthopositronium into a photon and two penetrating particles, o-Ps→ γ+X 1+X 2. The existence of this…”
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