Callahan, Smith, and Spencer studied firms affected by FIN 46 during the period 1998-2005. After controlling the other factors affecting cost of capital, they found that the cost of capital of firms affected by Fin 46 (and which thus had to either consolidate their VIEs or issue ELNs to avoid consoildation) increased on average afte 2003, relative to a control sample of firms that were unaffected by FIn 46. For those firms affected by fin 46 that avoided consoilation thorugh ELNs, the authors found that their increase in cost of capital was less than the increase for those affected that did consoldiate. Required:
a. Give an explanation for these results that is consistent with securities market efficiency.
b. Give an explanation that is consistent with behaviorally biased investors.
c. How did the FASB and IASB respond to the consolidation loophole of ELNs in FIN 46?

Add the mips assembly language instructions (after main: ) to complete the following (in this order). do not skip steps. use other registers as needed. actions: 1. initialize the register $s0 to 35 2. prompt the user to enter a number, read the number and then put it into register $s1 3. prompt the user to enter a number, read the number and then put it into register $s2 4. store the value in $s1 into the memory at address 0x10010000. 5. store the value in $s2 into the memory at address 0x10010004. 6. calculate the value of $s0 - $s1 $s2 and store the result in the memory at address 0x10010008. 7. print the following output each on its own line. you will need to determine the location of each of the strings from the beginning of the memory segment a. your name b. the value in address 0x10010000 c. the value in address 0x10010004 d. the value in address 0x10010008 8. exchange or swap the values in $s1 and $s2 9. set the value in $s0 to -$s0

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

Most angel investors expect a return on investment of question options: 20% to 25% over 5 years. 15% to 20% over 5 years. 75% over 10 years. 100% over 5 years.