The summer is officially over and classes are starting up once again, but the conclusion of the summer does not mark the end of my research. This semester, I am lucky enough to be continuing my work with professors Smith and Irving through an independent study at the Mason School of Business. I am eager to move forward, but as promised, I’ve logged in one last time to give my final thoughts to those of you who have been following my progress.
As I sit at my desk surrounded by stacks of papers containing the disclosures I collected from my first round of data collection along with my notes from the analysis of the second round, I cannot believe that tomorrow will be my last meeting of the summer with professor Smith and Irving. I’ll leave a lot of what I have learned thus far in my project, which I am happy to report drove me to pursue an independent study for this upcoming semester, until my final wrap up post. However, I did want to share with you all some thoughts about this last leg of my work.
As promised, I’ve returned to fill you in on how the second phase of my data collection is progressing.
When we last left off, I was tasked with reading academic papers in order to find a proper measure of transparency that I would be able to use in the next stage of my work. This seemed like it would be a fairly easy assignment. However, I found that the number of papers discussing transparency in the context of off balance sheet arrangements was much smaller than I had originally hoped. Though I was able to more broadly look at papers on just transparency, eventually only one had the kind of measures that might work for my project.