Digital Commons Network^™

The Information Content Of Private Information Acquisition: Evidence From Foia Requests To The Sec, Dichu Bao, Janja Brendel, Michael S. Drake, Lixin (Nancy) Su

Faculty Publications

We analyze Freedom of Information Act (FOIA) requests submitted to the Securities and Exchange Commission (SEC), focusing on the value-relevance hypothesis and the directtrading hypothesis. Our empirical analysis reveals nuanced value relevance associated with different types of requests: Requests related to ongoing investigations and submitted by anonymous requesters are negatively correlated with future returns, while requests from investment firms and intellectual property firms predict positive future returns. Our findings also provide some support to the direct-trading hypothesis, showing that investment firms increase holdings of stocks for which they have filed FOIA requests, and short sellers exhibit heightened activity following requests …

Signaling Innovation: The Nontax Benefits Of Claiming R&D Tax Credits, Bradford F. Hepfer, Hannah W. Judd, Sarah C. Rice

Faculty Publications

Using the IPO setting, we test whether firms signal the quality of their investments in innovation activities by claiming R&D tax credits. We find the presence and amount of the R&D credit are each associated with lower information asymmetry and with higher investor demand at IPO. Conservatively, we estimate that sample firms realize additional IPO proceeds of 32–45 percent of their creditable R&D expenditures, indicating economically significant non-tax benefits associated with the R&D credit. We verify the R&D credit signal by showing its positive association with firms’ future patenting activity, patent citations, and post-IPO stock returns. Results from these tests …

The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western

Faculty Publications

We investigate whether consistent non-GAAP reporting is associated with investment efficiency. Prior research finds a positive association between non-GAAP reporting and investment levels, concluding that it represents overinvestment. We corroborate this positive association, but additional tests are not consistent with the conclusion of inefficient overinvestment. Specifically, we explore the relation between investment and future cash flows as a proxy for the realization of investments in positive net present value projects. We find that the investments of firms that consistently report non-GAAP metrics are associated with similar or higher future cash flows than the investments of firms reporting only GAAP earnings, …

Price Transparency And Patient Engagement: Social Messaging Matters, Jace B. Garrett, Keaton C. Helquist, Steven D. Smith, William B. Tayler

Faculty Publications

OBJECTIVES: To examine the effects of price transparency and prosocial messaging on price-protected consumers’ health care choices as a potential cost-saving strategy to manage rising US health care expenditures.

STUDY DESIGN: Cross-sectional study. Participants were recruited to complete a basic questionnaire via Amazon’s Mechanical Turk program. Participants’ selections were subsequently collected and analyzed.

METHODS: Participants (N = 567) selected a sleep study provider from 5 options, with manipulations including financial responsibility, provision of price information, and a prosocial message encouraging high-value options.

RESULTS: Price transparency increased the selection of lower-cost options among participants who were solely responsible for paying for …

Artificial Intelligence In Educational Research And Scholarship: Seven Framings, Eamon Costello, Giselle Ferreira, Stefan Hrastinski, Jason K. Mcdonald, Ahmed Tlili, George Veletsianos, Victoria I. Marin, Henk Huijser, Sharon Altena

Faculty Publications

In a recent interview (Bender et al., 2025), Professor Emily M. Bender discussed the limitations of technical solutions in addressing harmful Artificial Intelligence (AI) bias. She described a particular point we may reach at which technical solutions stop working, and when we should then widen the lens to ask about the problem framing itself. This is a crucial step in any inquiry that is of concern to both novice and experienced researchers alike: moving from problem-solving to problematisation. This commentary aims to provide educational researchers with a glimpse into the wide array of research problems and problematisation of AI in …

The Signaling Value Of Input Information: Performance Effects Of Task Difficulty And Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, Todd A. Thornock

Faculty Publications

We investigate how the reporting of input information to managers affects employee performance, and how the signaling value of inputs for impression management moderates this effect. We develop theory to predict that the information content of input information (incremental to output measures), and thus its potential for impression management, will depend separately on both the difficulty of the task and the sensitivity of performance to effort. Across three experiments, we predict and find the reporting of input information significantly increases employee effort and performance in difficult relative to easy tasks and in low relative to high effort sensitivity tasks. Our …

Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker

Faculty Publications

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …

The Ever-Present Nature Of Christ In The Title Of Jehovah, Dan Belnap

Faculty Publications

In January 2000 the First Presidency and the Quorum of the Twelve Apostles of The Church of Jesus Christ of Latter-day Saints bore testimony to the world of the reality, humanity, and divinity of Jesus Christ in a document titled “The Living Christ: The Testimony of the Apostles.” Among its many truths was the following: “He [Christ] was the Great Jehovah of the Old Testament.”1 Though this was not the first time Church leadership had declared Christ to be Jehovah, the pronouncement does reemphasize this teaching. It also emphasizes the centrality of Christ in the Old Testament. In fact, the …

Suicide Awareness And Crisis Planning: Trauma Responsive Techniques For Educators, Dustin Young, Shannon Trecartin

Faculty Publications

No abstract provided.

Encouraging Self-Regulation In An Online University Course For Preservice Teachers: An Intervention Study, Karen T. Arnesen, Charles R. Graham, Heather Leary, Alison I. Mcmurry

Faculty Publications

Although self-regulation (SR) has long been seen as an important educational concept, we know little about how to foster it in higher education online student populations. This research addresses this need by introducing an SR intervention into a preservice teacher course. The 30 students who participated used an intervention consisting of weekly student goal setting and self-reflection. Using data collected from a self-regulation survey, weekly reflections, final exam reflections, and interviews, all but one student indicated that the process of setting a goal weekly and especially reflecting on their actions during the week increased their self-regulation abilities. More than half …

A Generalized Coherence Framework For Quantifying Input Contributions In Multi-Input Systems With Correlated Or Uncorrelated Inputs, Nolan H. Howes, Matthew S. Allen, Dario Farina, Steven Knight Charles

Faculty Publications

In multi-input systems, it is often necessary to quantify the contribution of each input to an output. Such contribution analysis is frequently performed using coherence. However, when correlation is present between inputs, existing coherence measures do not accurately quantify the contribution of individual inputs, except in special cases. Here we propose an expanded coherence framework that enables contribution analysis in any multi-input system, regardless of input correlation. We bridged the gap by defining three new coherence measures: component, excluded, and isolated coherence. Component coherence is an intermediate measure that decomposes measured output power into components attributable to inputs directly vs …

Understanding The Mechanisms Of Interpretative Change, Aaron-Andrew P. Bruhl

Faculty Publications

Interpretive methodology changes over time, and we appear to be in a period of particular ferment. In federal statutory interpretation, which is the focus of this Article, several important changes in interpretive methods have occurred in recent decades or are underway. There has been a gradual, decades-long shift away from intentionalist tools like legislative history. In addition, as the culmination of a series of smaller steps, the Supreme Court has just reshaped the doctrine governing deference to agency interpretations, a move that will require years of further clarification. And, although this shift is still taking shape, it appears that some …

Mired In Meyer'S Mischief A Century After Fabrication Of Constitutional Parents' Rights, James G. Dwyer

Faculty Publications

The seminal Supreme Court decisions Meyer v. Nebraska and Pierce v. Society of Sisters, now commemorated on their centenary anniversary, are odd doctrinal ducks. They are both still routinely cited as the foundation for ascribing to persons on whom the state has conferred legal parent status a right under the Fourteenth Amendment Due Process Clause of the United States Constitution. (According to Westlaw, judicial citation count for Meyer now nears 3000, and secondary-source citations have surpassed 7000.) It is a constitutional right to force states to confer on them greater legal power than the state is otherwise inclined to …

Troubling Trends: Ada Definition-Of-Disability Cases 2019-2023, Nicole Buonocore Porter

Faculty Publications

This empirical Article continues my every-five-year tradition of examining every federal case discussing the definition of disability since the Americans with Disabilities Act (ADA) was amended, effective 2009. The results of this research from the third five-year period (2019–2023) are disappointing in both familiar and surprising ways. Similar to the 2014–2018 period, we continue to see way too many courts incorrectly applying (or not even citing to) the ADA Amendments Act. Moreover, I discovered several new troubling trends in this dataset that raise the possibility that we might be heading toward another backlash against ADA plaintiffs. This Article presents my …

Rebuilding The Foundation: Addressing A Crisis In Juror Participation, Paula Hannaford-Agor

Faculty Publications

Courts are experiencing dramatic decreases in juror response and appearance rates, threatening the future of jury trials and the legitimacy of the American justice system. Effective strategies exist to reverse this trend, if justice system stakeholders are willing to employ them.

Preserving The Future Of Juries And Jury Trials, Paula Hannaford-Agor

Faculty Publications

Amid rapid technological and social change, a new initiative explores how judges, court staff, trial lawyers, and other justice system stakeholders can preserve juries and jury trials, strengthen public trust, and remain a pillar of democracy.

In 2024, the National Center for State Courts (NCSC) launched Preserving the Future of Juries and Jury Trials, a project that built on Just Horizons’ methodological foundation of strategic foresight and its premise that data-driven public services and sociopolitical discord have the greatest potential impact on court operations. For this project, NCSC imagined how these trends would affect juries and jury trials in each …

In Through The Side Door: Anti-Asian Nativism, U.S. Immigration, And Foreign Policy—A Legal History And Case Study, Deenesh Sohoni, Vivian E. Hamilton, Chinua Thelwell

Faculty Publications

The 19th- and early 20th-centuries were marked by pervasive anti-Asian sentiment, and antipathy towards people of color more generally. Giving legal effect to the anti-Asian nativism prevalent at the time, U.S. policies prohibited most Asian immigration and naturalization. In particular, immigration laws sought to exclude Asian laborers and working-class immigrants from entry. During the same period, however, the federal government determined that other Asian visitors—especially Chinese government officials, merchants, religious leaders, and students—could be useful in advancing U.S. political and economic interests abroad. Thus, in marked contrast to its inhospitable treatment of their working-class counterparts, U.S. policy facilitated the entry …

Patent Law: An Open-Access Casebook, Sarah Fackrell, Sarah R. Wasserman Rajec, Andres Sawicki

Faculty Publications

No abstract provided.

Andrews Fall 2025 Enrollment And Rankings Report, Anthony Bosman

Faculty Publications

No abstract provided.

Scripture Spotlight: Do The Wicked Burn Forever In Hell?, Thomas Shepherd

Faculty Publications

No abstract provided.

Scripture Spotlight: What Does Jesus Mean When He Says We Are To Be "Perfect"?, Thomas Shepherd

Faculty Publications

No abstract provided.

Teologija Ellen G. White, Denis Fortin

Faculty Publications

No abstract provided.

What Does It Mean To Walk With God, Part 1, S. Kidder

Faculty Publications

No abstract provided.

A Predator-Prey Population Model Of Multiple Species With Separated Competition Terms, Functional Differential Equations, Joon Hyuk Kang

Faculty Publications

No abstract provided.

Electron Energization By Dispersive Alfvén Waves In The Cusp, P. A. Damiano, A. J. Hull, C. C. Chaston, J. Johnson

Faculty Publications

No abstract provided.

Climate Change And Constitutional Overreach, Jonathan H. Adler

Faculty Publications

The failure of the political process to produce meaningful climate mitigation policies has encouraged activists to pursues aggressive and innovative litigation strategies. An increasing number of climate-related lawsuits seek to control greenhouse gas emissions, impose liability on fossil fuel producers, or otherwise force greater action on climate change. In many of these cases, litigants have made aggressive constitutional claims that stretch the bounds of existing constitutional doctrine and threaten to entrench climate policies outside of the traditional political process. This Article critically assesses some of the constitutional arguments made in climate cases, including Massachusetts v. EPA and Juliana v. U.S. …

Crypto And The Fiduciary Investor, Eric D. Chason

Faculty Publications

Without much aid from MPT [modern portfolio theory], how should courts approach claims of imprudent investment in cryptocurrency? Courts might take this lack of aid as itself relevant. If MPT cannot place cryptocurrency in a portfolio, then perhaps fiduciary investors should refrain from doing so. Taking this approach would, however, overextend the prudent investor rule’s reliance on MPT. While the creators of the prudent investor rule certainly relied on MPT, the prudent investor rule does expressly adopt it. Moreover, courts should be wary of fixing investment practices in place. It would be ironic if the prudent investor rule, which intended …

Complementary Pre-Lateral Mergers Across Ethnicities And Generations In Georgia, Margaret E. L. Renwick, Jon Forrest, Joseph A. Stanley, Lelia Glass

Faculty Publications

No abstract provided.

Climate Liberalism And Decarbonization, Jonathan H. Adler

Faculty Publications

Existing climate policy goals require dramatic and rapid reductions in greenhouse gas (“GHG”) emissions. Achieving such reductions within the desired time frame is a tremendous challenge, particularly through conventional regulatory approaches. The conventional approach to environmental problems is to treat such problems as “market failures” that can be corrected by government intervention, such as through regulation. Such approaches are constrained by various sources of government failure that are exacerbated by the scale and scope of the problem. The knowledge problem, administrative transaction costs, and limits on regulatory throughput capacity all hamper the use of traditional regulatory tools to address the …

What Did Gitlow Do?, James Y. Stern

Faculty Publications

Gitlow is generally regarded as the first modern incorporation case, the genesis of both federal free speech curbs on state action and the larger project of making the same limitations that the federal Constitution imposes on the federal government applicable to the states. In both respects, moreover, it can also be seen as an important milestone in the larger twentieth century transformation of federal court practice and constitutional understanding centered on the assertion of individual rights. That linkage is no accident. For all the talk about federalism and state sovereignty in the U.S. Reports, the modern jurisprudence of constitutional rights …