This paper examines the theoretical impacts of spatial externalities whose marginal impacts decline with distance, referred to as “edge effect externalities”. A simple one dimensional model appropriate for analysis of policy measures and the potential for bargaining between affected agents is outlined, and the production impacts of this class of externalities are illustrated. Edge effect extern...

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure revenue recognition complexity using a factor score based on the number of words and revenue recognition methods from the revenue recognition disclosure in the 10-K just prior to the restatement announcement. Results are consistent with revenue recognition complexity increasing the p...

This chapter describes, following the historical development, the investigation of large cardinal hypotheses using the method of forcing. Large cardinal hypotheses, also regarded as strong axioms of infinity, have stimulated a vast mainstream of modern set theory, and William Mitchell’s chapter in this volume deals with their investigation through inner models, Menachem Kojman’s chapter with th...