Final Thoughts

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.

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Becoming a Data Collection Pro

Hello again!

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.

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A New OBSA Data Collection Database

Hello again,

As promised, I’ve returned to fill you in on how the second phase of my data collection is progressing.

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Off Balance Sheet Arrangements Measurement Phase 2

Hello again,

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.

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Off Balance Sheet Data Collection

Hello again,

It has been a few weeks since my introductory post telling you all about my summer research project, and now I feel that I have hit a big enough milestone to fill you in on my progress so far.

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