Regulation requires US public companies to disclose the pre‐approval status of their year‐
end auditors in their annual proxy statements. Although auditor–client relationships remain …

The present study uses a novel measure of over performance (percent deviation from career
average) to analyze the contract year phenomenon in the NBA. Historically, the literature …

The media narrative of the 'contract year effect'is espoused across all major professional
American sports leagues, particularly the MLB and NBA. In line with basic incentive theory …

We use granular and transparent data from the NBA to examine industry tournament
incentives and outcomes when agents carry out multiple activities. Both agent (player) and …

This undergraduate economics thesis is meant to find statistically significant evidence for
shirking behavior in Major League Baseball (MLB). Theory suggests that players shirk on …

This thesis analyzes the human capital and aims develop techniques to recognize human
capital under Statement of Financial Position. National Basketball Association (NBA) players …

The contract year effect, which involves professional athletes strategically adjusting their
effort levels to perform more effectively during the final year of a guaranteed contract, has …