ERN: Primary Taxonomy (Topic)最新文献

{"title":"Military Policing Exacerbates Crime and May Increase Human Rights Abuses: A Randomized Controlled Trial in Cali, Colombia","authors":"R. Blair, Michael Weintraub","doi":"10.2139/ssrn.3925245","DOIUrl":"https://doi.org/10.2139/ssrn.3925245","url":null,"abstract":"Governments across the developing world deploy their armed forces for domestic policing. Advocates of these policies tout their crime reduction effects, while detractors claim they undermine human rights. We experimentally evaluate a military policing intervention in Cali, Colombia, one of the country’s most violent cities. The intervention involved recurring, intensive military patrols targeting crime hotspots, randomly assigned at the city block level. Using administrative crime and human rights data, surveys of more than 10,000 residents, and firsthand observations from civilian monitors, we find that military policing had weak (if any) effects on crime during the intervention, and adverse effects following its completion. We observe higher rates of crime, crime witnessing, crime reporting, and arrests in the weeks after the intervention. We also find suggestive evidence of increased human rights abuses, committed by police officers rather than soldiers. The benefits of military policing likely are small and not worth the costs.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127733923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Color, Loan Approval, and Crimes: The Dark Side of Mortgage Market Deregulation","authors":"Tse-Chun Lin, Mingzhu Tai, Jiayu Zhou","doi":"10.2139/ssrn.3884276","DOIUrl":"https://doi.org/10.2139/ssrn.3884276","url":null,"abstract":"This paper documents that racial differences in credit distribution during a general mortgage credit expansion can lead to unintended negative consequences on crime. Exploiting a federal mortgage market deregulation, we find a significant increase in mortgage approval to white borrowers, while the approval rate to black borrowers is unchanged. More importantly, the local housing boom induced by this credit expansion leads to an increase in money-related crime rates of black offenders. The results highlight an unintended adverse consequence of credit expansion on the welfare of the minorities.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"359 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132481107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Time-of-Day and Day-of-Week Variations in Amazon Mechanical Turk Survey Responses","authors":"C. Binder","doi":"10.2139/ssrn.3880632","DOIUrl":"https://doi.org/10.2139/ssrn.3880632","url":null,"abstract":"Social science research studies are frequently conducted on Amazon Mechanical Turk (MTurk). I use data from four previous economics studies conducted on Amazon Mechanical Turk, with a total of 2780 observations, to study how participant characteristics and behaviors depend on the day of the week and time of day of participation. Most notably, Saturday participants are older, less educated, and more likely to have low income compared to other participants. Controlling for demographics, Saturday participants are more likely to answer objective knowledge questions correctly and to provide reasonable inflation forecasts, less likely to provide \"don't know\" responses, and less likely to use social media as a primary source of economic news. Night participants are less likely to get economic news from print sources such as newspapers. Standard data cleaning procedures typically neither reduce nor exacerbate these patterns. Implications of these findings are especially important for researchers designing high-frequency surveys of macroeconomic expectations intended to enable identification of the effects of monetary policy announcements or other events of interest via a high frequency approach. Systematic day-of-week variation in respondents' knowledge and reported expectations, if not properly accounted for, could threaten such an identification scheme.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120963147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Education Equity During COVID-19: Analyzing In-Person Priority Policies for Students with Disabilities","authors":"Bruce Easop","doi":"10.2139/ssrn.3869935","DOIUrl":"https://doi.org/10.2139/ssrn.3869935","url":null,"abstract":"During the COVID-19 pandemic, schools nationwide failed to provide essential supports and services to students with disabilities. Based on reviews of 115 school-district reopening plans, this Note finds that numerous schools sought to remedy these gaps through in-person priority policies designed to return students with disabilities to physical classrooms before other students. This Note evaluates the legal and policy implications of such in-person priority policies through the lenses of critical race theory and dis/ability critical race studies (DisCrit). This Note begins by identifying the structural barriers to learning that students with disabilities faced during school closures, including disparities in internet access and accessibility, removal or reduction of related services, absence of social interaction and structure, and heightened trauma and mental health concerns. While in-person priority policies are meant to mitigate these barriers, this Note argues that they ultimately segregate classrooms and exacerbate already egregious disciplinary disparities. Consequently, these policies impose disproportionate harm on students of color with disabilities. Additionally, this Note calls on policymakers to develop individualized approaches to inperson priority, adopt nonexclusionary disciplinary policies, and expand access to compensatory education and extended school year services. Beyond the current crisis, policymakers must commit to eliminating systems of stratification that categorically filter students into segregated classroom settings. By centering students of color, schools can reimagine special education to ensure that all students receive the education they deserve. © 2022, Stanford Law School. All rights reserved.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131944981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender Mix and Team Performance: Differences between Exogenously and Endogenously Formed Teams","authors":"Ainoa Aparicio Fenoll, Sarah Zaccagni","doi":"10.2139/ssrn.3782653","DOIUrl":"https://doi.org/10.2139/ssrn.3782653","url":null,"abstract":"We conduct a randomized controlled trial to study the effect of gender composition of teams on performance, self-concept, working style, and individual satisfaction in endogenously and exogenously formed teams. We randomly divide a sample of high school students into two groups: we assign students in one group to teams of varying gender composition using random assignment and we allow the students in the other group to form teams freely. We find that students form disproportionately more male-predominant teams that those that would be formed under random assignment and that students in endogenously-formed gender-biased teams prefer even more gender-biased teams ex-post. Our results also show that female-predominant teams under-perform other types of teams but these differences disappear when teams are endogenously-formed.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129036408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Preserving User Privacy Through Ephemeral Sharing Design: A Large-Scale Randomized Field Experiment in the Online Dating Context","authors":"Yumei He, Xingchen Xu, Ni Huang, Y. Hong, De Liu","doi":"10.2139/ssrn.3740782","DOIUrl":"https://doi.org/10.2139/ssrn.3740782","url":null,"abstract":"Communication cold-start problems are pervasive in privacy-sensitive settings. For example, due to privacy concerns, users of online dating platforms often refrain from voluntary sharing of sensitive personal information in the initial interaction stage. However, the lack of information sharing impedes trust building, further hurting their probability of securing matches in online dating due to information asymmetry. Considering the privacy-authenticity dilemma and the communication cold-start problem, we examined ephemeral sharing as a privacy-preserving mechanism to navigate the balance between users’ privacy concerns and information sharing in the initial interaction stages in online dating. Ephemeral sharing refers to the digital design that once the information being shared by a sender is disclosed to a receiver for a relatively short period, it will be invisible and non-retrievable to the receiver in the future. In partnership with Summer, an online dating platform, we report a large-scale randomized field experiment with over 70k users to understand how ephemeral sharing influences users’ information sharing behavior and their subsequent matching outcomes. We find that the subjects in the ephemeral group send a significantly larger number of personal photos along with their matching request and a more significant number of photos disclosing the human face. Meanwhile, the ephemeral sharing treatment also leads to a more significant number of matches. Further, through causal mechanism tests, we find that the observed effect on the matching outcomes is fully explained by the increases in requests with photo, a proxy of disinhibition. The sequential mediation tests further show that the increased sharing of personal photos also increases the dating request receivers’ conversational engagements. Lastly, we apply a recursive partitioning algorithm to explore the heterogeneity in the disinhibition effect, and the results illustrate that the platform can perform treatment optimization based on gender, education, and user popularity. Our study contributes to the literature on the design of matching platforms and the literature on using ephemeral sharing designs to address communication cold-start problems in privacy-sensitive settings. Our findings on ephemeral sharing also provide actionable practical implications for the privacy-preserving design of matching platforms.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115168794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dirty Money: How Banks Influence Financial Crime","authors":"Janet Gao, Joseph Pacelli, Jan Schneemeier, Yufeng Wu","doi":"10.2139/ssrn.3722342","DOIUrl":"https://doi.org/10.2139/ssrn.3722342","url":null,"abstract":"On September 21st, 2020, a consortium of international journalists leaked nearly 2,500 suspicious activity reports (SAR) obtained from the U.S. Financial Crimes Enforcement Network, exposing nearly $2 trillion of money laundering activity. The event raises important questions regarding what role banks play in facilitating financial crime and the effectiveness of SAR reporting. In this study, we examine the incentives that banks face to report money laundering activity via SAR reports, and the implications of a bank’s reporting strategy for criminal activity. We first analyze banks' SAR reporting decisions using a stylized model, which predicts that banks facing depressed revenues from their routine business lines and more profit-seeking pressure adopt more lax reporting policies. These reporting policies help to attract criminals, thus increasing the underlying amount of suspicious activities that banks need to examine and report. Empirically, we test the relation between risk-taking incentives and SAR volume at the county level. We find that counties in which banks face higher competition, lower profitability, and lower market-to-book ratios generate higher volumes of SAR activity. These effects are more pronounced for public banks that face greater risk-taking incentives vis a vis earnings pressure. We establish causality using shale gas expansion in unrelated states. Consistent with risk-taking incentives influencing SARs, we find that banks experiencing shale growth increases (decreases) generate fewer (more) SAR reports. Overall, our results provide important insights regarding the role of banks in influencing financial crime, and suggest that a bank’s reporting policy has indirect implications for local criminal activity.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128337707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does Removing Interest Tax Shield Decrease Corporate Debt? Evidence From The 2017 US Tax Reform","authors":"A. Sanati","doi":"10.2139/ssrn.3712728","DOIUrl":"https://doi.org/10.2139/ssrn.3712728","url":null,"abstract":"Tax advantage of debt has been the cornerstone of corporate finance since the beginning. Nonetheless, providing empirical evidence for the relation between tax incentives and corporate debt has been challenging because of a variety of endogeneity issues. This paper uses a unique feature of the 2017 US tax reform to study this relation. The reform reduces the tax advantage of debt for all but a group of exempted firms. Firms that lose interest deductions significantly reduce corporate debt in the year following the tax reform.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125540178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies","authors":"Hannu Ojala, J. Kinnunen, L. Niemi, P. Troberg, Jill Collis","doi":"10.1142/S1094406020500110","DOIUrl":"https://doi.org/10.1142/S1094406020500110","url":null,"abstract":"This study examines the effect of tax aggressiveness and voluntary audit of the financial statements on the likelihood of tax adjustments in small private companies. We provide evidence that (1) tax aggressiveness increases the likelihood of the tax authority not accepting taxable income as reported, whereas (2) voluntary audit decreases it. To derive our hypotheses, we build a theoretical stochastic model explaining tax authority’s reactions to bias and noise in tax returns and how these two relate to tax aggressiveness and voluntary audit. In our empirical tests of the hypotheses we use a large proprietary data set comprising internal records of the Finnish Tax Administration for the fiscal year 2010 combined with data on the taxable income reported by around 19,500 small private companies. Our results show that while the findings on tax aggressiveness are significant when measured with the book-tax difference using proprietary tax return data from the Tax Administration, they are insignificant when based on the conventional tax aggressiveness measure of book-tax difference derived from publicly available financial statement data. Our paper contributes to the literature by being the first to document the effects of tax aggressiveness and voluntary audit on tax return adjustments of small private companies.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131245469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Antecedents and Effectiveness of Human Resource Business Partner Performance: Evidence from Banking Sector of Pakistan","authors":"Sobia Shahid, D. Siddiqui","doi":"10.2139/ssrn.3683326","DOIUrl":"https://doi.org/10.2139/ssrn.3683326","url":null,"abstract":"The lack of synergy between the HRM functions and the ambiguity of human resources business partnering (HRBP) role are significantly blocking the way of HR professionals to become business partners. The paper proposed a theoretical framework, based on Ibrahim (2015) model focusing on the antecedents of HRBP performance, and further link HRBP performance to Organizational Performance and effectiveness. We proposed that factors such as having HR Business Knowledge by Management, Top Management & Line Manager support to HRBP, Management understanding of HRBP’s Role, and Synergy between HRM practices, positively affect the performance of HRBP, and better performance would lead to increased Organizational Performance and effectiveness. To establish the empirical validity, we conducted a self-administered study, from 250 employees belongs to HR top management, line managers, and professionals working in the banking sector. Data were analyzed using confirmatory factor analysis and structured equation modeling. The results showed that among other factors, Synergy between HRM practices has a positive and significant influence on HRBP performance. However, HRBP performance positively and significantly affects both Organizational Performance and effectiveness. The findings revealed that HRBP would play an important and positive role to achieve goals, implement HR strategy, and also increased Synergy between HRM functions makes HRBP performance more effective.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134428836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}