Three Experimental Accounting Studies

Diese Dissertation umfasst drei Studien. Die erste Studie untersucht Overprecision („Überpräzision“). Ich untersuche, wie Menschen Spannweitenschätzungen vornehmen. Teilnehmende müssen die Größe der Spannweite (Präzision) mit der Wahrscheinlichkeit, dass sie den wahren Wert einschließt (Richtigkeit) balancieren. Die Ergebnisse zeigen, dass Menschen inhärente individuelle Vorlieben für Präzision zu haben scheinen. Gleichzeitig werden vorhersagbar zusätzliche Informationen genutzt, um die Richtigkeit der Schätzungen zu erhöhen. Dafür wird entweder Präzision geopfert, oder die Spannweitenschätzung insgesamt verschoben. Die Richtigkeit der Schätzung wird jedoch nicht maximiert, sondern ein Teil für höhere Präzision aufgegeben. Die zweite Studie untersucht, wie sich die Übersetzung von Finanzberichterstattung auf die Wahrnehmung einer Firma als attraktives Investment auswirkt. Sie beleuchtet drei verschiedene Kanäle: Lesbarkeit, Stimmung, und Präzision der Veröffentlichung. In einem Umfrageexperiment lesen Kleinanleger deutsche und englische Prognoseberichte deutscher Firmen. Die Ergebnisse zeigen, dass die deutschen Berichte als besser lesbar wahrgenommen werden. Im Gegensatz zu vorheriger Literatur ist die Lesbarkeit nicht mit einer höheren Investmentattraktivität korreliert. Allein die Stimmung des Textes zeigt eine Korrelation mit höherer Attraktivität. Die dritte Studie untersucht, wie das Angebot von formativen Onlinetests die Leistungen von Studierenden in der Klausur beeinflusst. Sie untersucht zudem, ob die Leistung sich unterscheidet, je nachdem ob die Studierenden zeitlich begrenzten Zugang zu den Tests haben oder ob sie jederzeit auf die Tests zugreifen können. Ein Experiment, welches es ermöglicht den kausalen Intention-to-treat-Effekt zu bestimmen, zeigt, dass die formativen Onlinetests die Studienleistung erhöhen können, allerdings nur für Studierende, welche sich nicht freiwillig für die Tests gemeldet hatten und in der kontinuierlichen Lerngruppe waren.This dissertation comprises three papers. The first study examines overprecision. I examine how people provide range estimates, a challenging task that requires people to balance the width of the range (i.e., its precision) with the probability of the range covering the true value (i.e., accuracy). I find that people appear to have inherent individual preferences for a certain level of precision. At the same time, they appear to predictably incorporate additional information in order to increase accuracy by either sacrificing precision or shifting their ranges altogether. Still, they do not seem to maximise accuracy, but are willing to expend some of it to provide more precise estimates. The second study examines how the translation of financial disclosures changes investors’ perceptions of firms as an attractive investment. It examines three possible channels: readability, tone, and precision of the underlying disclosure. In a survey experiment, retail investors read forecast reports of German firms, provided in German and English. The findings indicate that the German versions are easier to read. Contrary to prior literature, the easier readability does not translate into higher investment attractiveness. Solely tone appears to be correlated with investment attractiveness. The third study analyses how offering formative online assessments influences student performance in the final exam. It further examines whether students perform differently depending on whether they have time-restricted access to the assessments, or whether they can access the assessments at any time. An experiment which allows for the identification of the causal intention-to-treat effect shows that offering formative online assessments can enhance student performance, but only for students who do not opt for taking the test voluntarily and who are in a continuous learning environment

Frecuencia de comorbilidad entre trastornos del lenguaje y trastornos del aprendizaje en pacientes atendidos en los servicios de consulta externa de psiquiatría infantil y fonoaudiología del Hospital Militar Central

Identificar comorbilidades existentes entre trastornos del lenguaje y trastornos del aprendizaje según criterios diagnósticos DSM-IV y CIE-10. Describir las características sociodemográficas y clínicas de los niños con trastornos del lenguaje y del aprendizaje, describir las alteraciones en el desarrollo de los niños con trastorno del lenguaje, describir los comportamientos asociados de los trastor- nos del lenguaje, describir los diagnósticos de las comorbilidades psiquiátricas médicas o sociales en niños con trastorno del lenguaje. El disponer de datos precisos en una población colombiana facilitara intervenir en la existencia de uno presencia del otro, ya sea que el paciente ingrese por la consulta de Salud Mental Infantil o por la consulta de Fonoaudiología permitiendo iniciar manejos más tempranos y prevenir el desarrollo de complicaciones futura

How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment

This paper reports the results of a field experiment investigating how attributes of carbon footprint information affect consumer choice in a large dining facility. Our hypotheses and research methods were preregistered via the Journal of Accounting Research’s registration-based editorial process. Manipulating the measurement units and visualizations of carbon footprint information on food labels, we quantify effects on consumers’ food choices. Treated consumers choose less carbon-intensive dishes, reducing their food-related carbon footprint by up to 9.2%, depending on the treatment. Effects are strongest for carbon footprint information expressed in monetary units (“environmental costs”) and color-coded in the familiar traffic-light scheme. A postexperimental survey shows that these effects obtain although few respondents self-report concern for the environmental footprint of their meal choices. Our study contributes to the accounting literature by using an information-processing framework to shed light on the information usage and decision-making processes of an increasingly important user group of accounting information: consumers

The role of day care for teenage mothers in a public school

Society stresses that teenage mothers should be helped to finish their high school education. However, their schooling can become a reality only if accompanied by child care.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/44266/1/10566_2005_Article_BF01132194.pd

No es Hora de Llorar

Esse documentário produzido por Chaskel e Sanz, conta como um grupo de guerrilheiros brasileiros conseguiram fugir para o Chile no ano de 1971, onde os depoimentos sobre as torturas que sofreram nos porões da ditadura e os fatos trágicos que culminaram nas suas prisões mostram o triste horror que foi o período da ditadura no Brasil

Ich kann nicht schweigen! : Tatsachenbericht eines im Jahre 1938 aus seiner Heimatstadt Wien vertriebenen Juden 1938-1945

The main part (48 pages) seems to be the memoir of Tova Tokayer’s father, Henry (Chaskel) Futterweit (writing under a pseudonym), recollecting his flight from Vienna via Switzerland to the United States. In addition, Chas Kelfeit wrote down the dictations of other Jews from Vienna with similar experiences.Contributions by: David Andacht; Sacher Bardach, Matio Lauer, Izak Leizer Lindenbaum, Richard Metzger, Oskar Sonnenschein, Heinrich TrawniczekdigitizedThe typescript was donated by Tova Tokayer, with the understanding that her father Chaskel (Henry) Futterweit had written down the dictations of others.Donated by Tova Tokayer via AHCAustrian Heritage Collectio

Caracterización clínica y sociodemográfica de los hijos Menores de 18 años de padres con trastorno de estrés Postraumático (tept) en una muestra de familias de militares de la ciudad de Bogotá D.C. en el año 2018.

Este es un estudio de tipo observacional descriptivo de corte transversal cuya muestra, constituida por 53 hijos de hasta 18 años de edad, se obtuvo de entrevistar a 27 familias cuyos padres tenían diagnóstico de Trastorno de estrés postraumático. Estas familias tuvieron un total de 62 hijos. De estos 62 menores, se tomaron a quienes cumplieron los criterios de inclusión. El objetivo fue caracterizar clínica y sociodemográficamente a los hijos menores de 18 años de padres con TEPT en una muestra de familias de militares de la ciudad de Bogotá D.C. 2018. Los hallazgos sociodemográficos fueron los esperados para el estrato social y el área urbana de donde se tomó la muestra con acceso total a servicios públicos básicos. En cuanto al estado clínico de los menores hijos de padres con TEPT, se encontró que el 64% de los niños estaban en riesgo / rango clínico de síntomas internalízantes, mientras el 45% de las niñas se encontraron en riesgo/rango clínico. A diferencia de los síntomas internalizantes, los hallazgos en cuento a síntomas externalizantes mostraron una mayoría tanto de niños (61%) y niñas (60%) en rango de normalidad. Dicho hallazgo también ha sido reportado por algunos estudios. Los patrones rígidos y algunas veces agresivos que caracterizan los patrones de crianza de los padres que padece TEP pueden coartar la aparición de síntomas externalizantes asociado con la merma en la capacidad de comunicación de los menores, tal y como esta descrito en un estudio llevado a cabo en Oklahoma City, Oklahoma; Minneapolis, Minnesota y Phoenix, Arizona.Hospital Militar CentralEspecialista en psiquiatría infantil y del adolescenteMaestríaThis is a cross-sectional descriptive observational study whose sample, consisting of 53 children up to 18 years of age, was obtained from interviewing 27 families whose parents were diagnosed with post-traumatic stress disorder. These families had a total of 62 children. Of these 62 children, those who fulfilled the inclusion criteria were taken. The objective was to characterize clinically and sociodemographically the children under 18 years of parents with PTSD in a sample of military families of the city of Bogotá D.C. 2018. The sociodemographic findings were those expected for the social stratum and the urban area from which the sample was taken with total access to basic public services. Regarding the clinical status of the children of parents with PTSD, it was found that 64% of the children were at risk / clinical range of internalizing symptoms, while 45% of the girls were at risk / clinical range. In contrast to the internalizing symptoms, the findings regarding externalizing symptoms showed a majority of both children (61%) and girls (60%) in the normal range. This finding has also been reported by some studies. The rigid and sometimes aggressive patterns that characterize the parenting patterns of parents who suffer from PE may limit the appearance of externalizing symptoms associated with the decrease in communication capacity of minors, as described in a study carried out in Oklahoma City, Oklahoma; Minneapolis, Minnesota and Phoenix, Arizona