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.
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.
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.
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.