When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

Confidence intervals are beginning to play an increasing role in the reporting of research findings within the social and behavioral sciences and, consequently, are becoming more prevalent in beginning classes in statistics and research methods. Confidence intervals are an attractive means of conveying experimental results, as they contain a…