ii ABSTRACT Isolating the effect of a given teacher on student achievement (value-added modeling) is complicated when the student is taught the same subject by more than one teacher. We consider three methods, which we call the Partial Credit Method, Teacher Team Method, and Full Roster Method, for estimating teacher effects in the presence of co-teaching. The Partial Credit Method apportions r...

We investigate the effect that the choice of measurement scale has upon inference and extrapolation in extreme value analysis. Separate analyses of variables from a single process on scales which are linked by a non-linear transformation may lead to discrepant conclusions concerning the tail behavior of the process. We propose the use of a Box-Cox power transformation incorporated as part of th...

This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...

We study the role of interbank competition in shaping banks’ incentives to use fair-value accounting voluntarily and the impact of fair-value discretion on banks’ competing strategies. We find that allowing banks discretion to use fair-value accounting may give rise to multiple equilibria in situations where the equilibrium would be otherwise unique. When the profitability in the banking indust...