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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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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Off-Balance Sheet Arrangements and the Transparency of Corporate Financial Reports

Hey Readers!

My name is Joe Carnazza and I am currently a Junior and an Accounting major at the College. This summer, I will be conducting research with Professor Kimberly J. Smith in the Accounting Department.

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