Boston College

About: Boston College is a education organization based out in Boston, Massachusetts, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 9749 authors who have published 25406 publications receiving 1105145 citations. The organization is also known as: BC.

Ending welfare as we knew it

Abstract: In 1996, Congress passed the Personal Responsibility and Work Opportunity Reconciliation Act, which abolished the 60-year-old Aid to Families with Dependent Children (AFDC) programme. This book analyzes how changes in the AFDC programme came about and explores the politics of welfare reform.

Core–Shell Catalysts of Metal Nanoparticle Core and Metal–Organic Framework Shell

Abstract: Encapsulating well-defined nanoparticle catalysts into porous materials to form a core–shell nanostructure can enhance the durability, selectivity, or reactivity of the catalysts and even provide additional functionalities to the catalysts. Using metal–organic frameworks (MOFs) as the encapsulating porous materials has drawn great interest recently because MOFs, as a class of crystalline nanoporous materials, have well-defined pore structures and unique chemical properties. Also, the structures and properties of MOFs are tunable. In this perspective review, we examine recent progress in the development of synthetic methods for metal@MOF core–shell nanostructures as catalysts. Potential directions in the field are also discussed.

The Influence of Prior Industry Affiliation on Framing in Nascent Industries: The Evolution of Digital Cameras

Abstract: New industries sparked by technological change are characterized by high uncertainty. In this paper we explore how a firm's conceptualization of products in this context, as reflected by product feature choices, is influenced by prior industry affiliation. We study digital cameras introduced from 1991-2006 by firms from three prior industries. We hypothesize and find first, that prior industry experience shapes a set of shared beliefs resulting in similar and concurrent firm behavior, second, that firms notice and imitate the behaviors of firms from the same prior industry, and third, that as firms gain experience with particular features, the influence of prior industry decreases. This study extends previous research on firm entry into new domains by examining heterogeneity in firms' framing and feature-level entry choices.

Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts

Abstract: We examine the relation between auditor tenure and a firm's ability to use discretionary accruals to meet or beat analysts' earnings forecasts. Regulators have long expressed concern over the use of earnings management to attain earnings targets. These concerns are compounded by lingering questions over whether long-term auditor-client relationships impair an auditor's ability to independently stem such practices. The profession counter-argues that mandatory auditor rotation reduces auditors' familiarity with the client and adversely affects audit quality. Consistent with both arguments, we find that firms with both short (two to three years) and long (13-15 years or more) tenure are more likely to report levels of discretionary accruals that allow them to meet or beat earnings forecasts. The results suggest that while regulatory mandates for periodic auditor turnover have negative effects, sustained long term auditor-client relationships may be also detrimental to audit quality. The generalizability of our results may not extend to firms that are not covered by analysts, as these firms do not face the same public pressure to manage earnings in order to meet or beat expectations.