This paper develops a unified framework to synthesize the growing stream of positive research on the role of individual decision makers in shaping observed accounting phenomena. This line of research recognizes two central ideas in behavioral economics. First, individual behavior depends not only on economic incentives and accessible information, but also on individual preferences, ability, experiences, and other characteristics. Second, the constraints that structure human interactions encompass both formal institutions (e.g., rules, laws, constitutions) and informal institutions (e.g., norms, conventions, rituals). Our review covers a broad set of individuals that are of interest in accounting research: managers, directors, audit partners, analysts, standard setters, politicians, judges, journalists, loan officers, financial advisors, and investors. We aim to understand the systematic effects of individual characteristics on a wide spectrum of accounting phenomena including financial reporting, disclosure, tax planning, auditing, and corporate social responsibility. We highlight the importance of personal characteristics not only for an individual’s own behavior, but also for others’ perceptions. Our review mainly focuses on archival research in accounting and provides some thoughts about opportunities for archival empiricists going forward. We also, when feasible, highlight opportunities for future field, survey, and experimental research. A central takeaway from our review is that individual-level factors significantly improve our ability to explain and predict accounting phenomena beyond firm-, industry-, and market-level factors.
{"title":"Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers","authors":"Michelle Hanlon, Kelvin Yeung, Luo Zuo","doi":"10.2139/ssrn.3923891","DOIUrl":"https://doi.org/10.2139/ssrn.3923891","url":null,"abstract":"This paper develops a unified framework to synthesize the growing stream of positive research on the role of individual decision makers in shaping observed accounting phenomena. This line of research recognizes two central ideas in behavioral economics. First, individual behavior depends not only on economic incentives and accessible information, but also on individual preferences, ability, experiences, and other characteristics. Second, the constraints that structure human interactions encompass both formal institutions (e.g., rules, laws, constitutions) and informal institutions (e.g., norms, conventions, rituals). Our review covers a broad set of individuals that are of interest in accounting research: managers, directors, audit partners, analysts, standard setters, politicians, judges, journalists, loan officers, financial advisors, and investors. We aim to understand the systematic effects of individual characteristics on a wide spectrum of accounting phenomena including financial reporting, disclosure, tax planning, auditing, and corporate social responsibility. We highlight the importance of personal characteristics not only for an individual’s own behavior, but also for others’ perceptions. Our review mainly focuses on archival research in accounting and provides some thoughts about opportunities for archival empiricists going forward. We also, when feasible, highlight opportunities for future field, survey, and experimental research. A central takeaway from our review is that individual-level factors significantly improve our ability to explain and predict accounting phenomena beyond firm-, industry-, and market-level factors.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80962119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We measure and calibrate the racial and ethnic densities (RAEDs) of executives in US public companies. We find that calibrating executive RAEDs against an economic benchmark that captures the historical demand for and supply of top BA/BS qualified proto-executive talent yields different inferences about executive racial/ethnic under- and overrepresentation 58% of the time as compared to calibrating against the US population. For example, Blacks and Hispanics are overrepresented and Whites underrepresented in S&P 500® executives when calibrated against the historical RAEDS of top BA/BS qualified proto-executive talent matched to executive age. We also find that the magnitudes of the underrepresentations for Blacks and Hispanics and the overrepresentation for Whites are 10X+ smaller using our economic benchmark. This suggests that 90+% of the underrepresentation of Black and Hispanic executives comes from factors that are in play before companies hire their proto-executive talent versus 10% or less coming from actions that companies take at or after they hire their proto-executive talent.
{"title":"Measuring and Calibrating the Racial/Ethnic Densities of Executives in US Public Companies","authors":"Jeremiah Green, John R. M. Hand","doi":"10.2139/ssrn.3797715","DOIUrl":"https://doi.org/10.2139/ssrn.3797715","url":null,"abstract":"We measure and calibrate the racial and ethnic densities (RAEDs) of executives in US public companies. We find that calibrating executive RAEDs against an economic benchmark that captures the historical demand for and supply of top BA/BS qualified proto-executive talent yields different inferences about executive racial/ethnic under- and overrepresentation 58% of the time as compared to calibrating against the US population. For example, Blacks and Hispanics are overrepresented and Whites underrepresented in S&P 500® executives when calibrated against the historical RAEDS of top BA/BS qualified proto-executive talent matched to executive age. We also find that the magnitudes of the underrepresentations for Blacks and Hispanics and the overrepresentation for Whites are 10X+ smaller using our economic benchmark. This suggests that 90+% of the underrepresentation of Black and Hispanic executives comes from factors that are in play before companies hire their proto-executive talent versus 10% or less coming from actions that companies take at or after they hire their proto-executive talent.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75007144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper documents the auditing profession’s gender salary gap in a setting where the overall society consists of a high degree of gender equality. Using Swedish administrative data from 2007 to 2015 for all CPAs, I find that the auditing profession’s overall gender salary gap has substantially declined: the gap in 2015 is less than half the size of the 2007 gap. More female auditors have moved up to the top earnings group during this period, demonstrating an evident lessening of the glass ceiling phenomenon. Oaxaca-Blinder analysis shows that auditor’s clientele size is the most important factor in explaining the salary gap, and the increase in female auditors’ clientele size during this period accounts for half of the decrease in the total salary gap. Further, I also find evidence that the rise of female leadership in Big Six firms is positively associated with the increase in female auditors’ clientele size. Consistent with Kunze and Miller (2017), such ‘women help women’ effect in the auditing environment is more pronounced in the middle and lower half of the firm hierarchy, suggesting that female representation at the top of the firm has spillover benefits for lower-ranked female auditors. The implications of this study may help audit firms close their gender gap and better cope with the overall auditing industry’s talent challenges.
{"title":"Gender Salary Gap in the Auditing Profession: Trend and Explanations","authors":"Ting Dong","doi":"10.2139/ssrn.3876150","DOIUrl":"https://doi.org/10.2139/ssrn.3876150","url":null,"abstract":"This paper documents the auditing profession’s gender salary gap in a setting where the overall society consists of a high degree of gender equality. Using Swedish administrative data from 2007 to 2015 for all CPAs, I find that the auditing profession’s overall gender salary gap has substantially declined: the gap in 2015 is less than half the size of the 2007 gap. More female auditors have moved up to the top earnings group during this period, demonstrating an evident lessening of the glass ceiling phenomenon. Oaxaca-Blinder analysis shows that auditor’s clientele size is the most important factor in explaining the salary gap, and the increase in female auditors’ clientele size during this period accounts for half of the decrease in the total salary gap. Further, I also find evidence that the rise of female leadership in Big Six firms is positively associated with the increase in female auditors’ clientele size. Consistent with Kunze and Miller (2017), such ‘women help women’ effect in the auditing environment is more pronounced in the middle and lower half of the firm hierarchy, suggesting that female representation at the top of the firm has spillover benefits for lower-ranked female auditors. The implications of this study may help audit firms close their gender gap and better cope with the overall auditing industry’s talent challenges.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81213947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this study, we examine the association between CFO gender and corporate investment efficiency, namely the extent of firm-level over-investments. Prior studies show that female CFOs are more risk-averse and conservative than male CFOs when making various corporate accounting and strategic decisions. Consistent with this prediction, we find that the presence of a female CFO is significantly associated with a decreased level of corporate over-investments. Robustness checks of using alternative investment measures and a propensity-score matched sample provide consistent support to this main finding. Overall, we find empirical evidence that indicates firms with female CFOs have an improved corporate investment efficiency by decreased levels of over-investment.
{"title":"The Impact of CFO Gender on Corporate Overinvestment","authors":"Yin Liu, Pam Neely, K. Karim","doi":"10.2139/ssrn.3877746","DOIUrl":"https://doi.org/10.2139/ssrn.3877746","url":null,"abstract":"In this study, we examine the association between CFO gender and corporate investment efficiency, namely the extent of firm-level over-investments. Prior studies show that female CFOs are more risk-averse and conservative than male CFOs when making various corporate accounting and strategic decisions. Consistent with this prediction, we find that the presence of a female CFO is significantly associated with a decreased level of corporate over-investments. Robustness checks of using alternative investment measures and a propensity-score matched sample provide consistent support to this main finding. Overall, we find empirical evidence that indicates firms with female CFOs have an improved corporate investment efficiency by decreased levels of over-investment.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78835432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-14DOI: 10.1142/s1094406020500031
Kris Hardies, Diane Breesch
Al-Shaer and Harakehn (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non...
al - shaer和Harakehn(2020)以及Lopatta等人(2020)研究了董事会性别多样性与公司成果之间关系的不同方面，分别是高管薪酬和非高管薪酬。
{"title":"Getting Women on Board: Some Reflections on Research on Board Gender Diversity","authors":"Kris Hardies, Diane Breesch","doi":"10.1142/s1094406020500031","DOIUrl":"https://doi.org/10.1142/s1094406020500031","url":null,"abstract":"Al-Shaer and Harakehn (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non...","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76411991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Bloomfield, Kristina Rennekamp, Blake A. Steenhoven, Scott Stewart
We present 179 investment professionals with a scenario that manipulates whether a male or female analyst persists in pitching a stock pick after it has been voted down. Respondents evaluate analysts as less promotable when they do not persist, but only if the analyst is female. Results are consistent with categorization theory, which suggests that evaluators rely on stereotypes to interpret unexpected behaviors. In male-dominated settings, the same unexpected behavior may be perceived as evidence of a “lack of fit” in evaluations of women, but nondiagnostic in evaluations of men. Analysis of free-response questions confirm that the unexpected behavior was a predominant focus in performance evaluations of women, but not for men. Semi-structured interviews with 13 senior investment professionals provide additional support for the role of expectations and categorization heuristics on promotion decisions. Our findings shed light on factors that may contribute to the investment industry's “leaky pipeline” for women. JEL Classifications: M40; M41; M49; M51. Data Availability: Contact the authors.
{"title":"Penalties for Unexpected Behavior: Double Standards for Women in Finance","authors":"R. Bloomfield, Kristina Rennekamp, Blake A. Steenhoven, Scott Stewart","doi":"10.2139/ssrn.3295963","DOIUrl":"https://doi.org/10.2139/ssrn.3295963","url":null,"abstract":"\u0000 We present 179 investment professionals with a scenario that manipulates whether a male or female analyst persists in pitching a stock pick after it has been voted down. Respondents evaluate analysts as less promotable when they do not persist, but only if the analyst is female. Results are consistent with categorization theory, which suggests that evaluators rely on stereotypes to interpret unexpected behaviors. In male-dominated settings, the same unexpected behavior may be perceived as evidence of a “lack of fit” in evaluations of women, but nondiagnostic in evaluations of men. Analysis of free-response questions confirm that the unexpected behavior was a predominant focus in performance evaluations of women, but not for men. Semi-structured interviews with 13 senior investment professionals provide additional support for the role of expectations and categorization heuristics on promotion decisions. Our findings shed light on factors that may contribute to the investment industry's “leaky pipeline” for women.\u0000 JEL Classifications: M40; M41; M49; M51.\u0000 Data Availability: Contact the authors.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80902626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Public sector accounting is the system of accounting that involves recording and maintenance of books of accounts by the government authorities on their financial performance. There are three categories of organisations normally working in any environment: public, private and non-profit concerns. Each of these organisations is working on a different motive, for instance, private sector organisations run for making more profit for their long-existence, public organisations or governments work for socioeconomic sustainable development of the country, whereas NGOs are for rendering the services to the society at large. If this is the reality, it is clear that the financial transactions of each of these organisations are different from each other. So it is not possible to record their transactions as per single accounting standard. Hence, it is necessary to have different accounting standards applicable to these organisations individually. Government accounts must be available to the public in a transparent manner. To ensure this, it is necessary to have standards which are applicable to the public sector to account for their financial transactions. The present paper is intended to analyse the public sector accounting system at the global level and in the Indian context.
{"title":"Public Sector Accounting System - A Conceptual Analysis","authors":"A. N., D. M. S.","doi":"10.2139/ssrn.3510716","DOIUrl":"https://doi.org/10.2139/ssrn.3510716","url":null,"abstract":"Public sector accounting is the system of accounting that involves recording and maintenance of books of accounts by the government authorities on their financial performance. There are three categories of organisations normally working in any environment: public, private and non-profit concerns. Each of these organisations is working on a different motive, for instance, private sector organisations run for making more profit for their long-existence, public organisations or governments work for socioeconomic sustainable development of the country, whereas NGOs are for rendering the services to the society at large. If this is the reality, it is clear that the financial transactions of each of these organisations are different from each other. So it is not possible to record their transactions as per single accounting standard. Hence, it is necessary to have different accounting standards applicable to these organisations individually. Government accounts must be available to the public in a transparent manner. To ensure this, it is necessary to have standards which are applicable to the public sector to account for their financial transactions. The present paper is intended to analyse the public sector accounting system at the global level and in the Indian context.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73871026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kirsten Fanning, Jeffrey O. Williams, Michael G. Williamson
This paper reports the results of three studies that together provide converging evidence in support of theory that gender stereotypes bias employee selection during group recruiting events. Specifically, we find that female (male) job candidates who tend to exhibit stereotypically male personality traits or behaviors receive lower (higher) evaluations during group recruiting events. Prior research suggests gender stereotypes do not bias employee selection during one-on-one interviews. However, our results suggest that evaluating job candidates in the more social context of group recruiting events can have important unintended consequences on employee selection, a key component of the accounting control environment. Given the importance of on-campus group recruiting events to inform hiring decisions across organizations such as investment banks and public accounting firms, our results contribute to a better understanding of survey and field evidence suggesting that entry-level male and female employees have different personalities at these organizations which appear to influence their career trajectories.
{"title":"Group Recruiting Events and Gender Stereotypes in Employee Selection","authors":"Kirsten Fanning, Jeffrey O. Williams, Michael G. Williamson","doi":"10.2139/ssrn.3275631","DOIUrl":"https://doi.org/10.2139/ssrn.3275631","url":null,"abstract":"This paper reports the results of three studies that together provide converging evidence in support of theory that gender stereotypes bias employee selection during group recruiting events. Specifically, we find that female (male) job candidates who tend to exhibit stereotypically male personality traits or behaviors receive lower (higher) evaluations during group recruiting events. Prior research suggests gender stereotypes do not bias employee selection during one-on-one interviews. However, our results suggest that evaluating job candidates in the more social context of group recruiting events can have important unintended consequences on employee selection, a key component of the accounting control environment. Given the importance of on-campus group recruiting events to inform hiring decisions across organizations such as investment banks and public accounting firms, our results contribute to a better understanding of survey and field evidence suggesting that entry-level male and female employees have different personalities at these organizations which appear to influence their career trajectories.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"175 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83356814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper identifies a positive causal effect of board gender diversity on firm performance by utilizing unique historical events in China. Specifically, the Famine resulted in an evident gender gap in the supply of qualified directors of certain cohorts. Since the shocks differ in both gender and cohorts, we construct a novel "Diff-in-Diff'" instrumental variable and a Bartik instrument for board gender representation. We find that a 10% increase in board female representation can lead to a 2.38% increase in return on assets (ROA). Moreover, our results support the critical mass theory and indicate that female directors are beneficial by lowering risk levels and improving solvency.
{"title":"Board Gender Diversity and Firm Performance: Evidence from Supply-Side Shocks in China","authors":"Yangming Bao, Di Lu","doi":"10.2139/ssrn.3474413","DOIUrl":"https://doi.org/10.2139/ssrn.3474413","url":null,"abstract":"This paper identifies a positive causal effect of board gender diversity on firm performance by utilizing unique historical events in China. Specifically, the Famine resulted in an evident gender gap in the supply of qualified directors of certain cohorts. Since the shocks differ in both gender and cohorts, we construct a novel \"Diff-in-Diff'\" instrumental variable and a Bartik instrument for board gender representation. We find that a 10% increase in board female representation can lead to a 2.38% increase in return on assets (ROA). Moreover, our results support the critical mass theory and indicate that female directors are beneficial by lowering risk levels and improving solvency.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81137600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-01DOI: 10.17492/mudra.v6i1.182821
A. N., D. M. S.
Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the transactions. Financial information disclosed with true and fair state will get absolute confidence from various stakeholders. India is also one of the countries which is recognized at the global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the help of MCA and ICAI and started to mandate these standards for Indian companies in a phased manner. The implementation of this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory authorities and business houses to carry the research for the advancement of the financial reporting system in India. So the present study is intended to analyze the role of IND AS in harmonizing accounting standards in the Indian scenario.
{"title":"Harmonization of Accounting Standards in India","authors":"A. N., D. M. S.","doi":"10.17492/mudra.v6i1.182821","DOIUrl":"https://doi.org/10.17492/mudra.v6i1.182821","url":null,"abstract":"Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the transactions. Financial information disclosed with true and fair state will get absolute confidence from various stakeholders. India is also one of the countries which is recognized at the global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the help of MCA and ICAI and started to mandate these standards for Indian companies in a phased manner. The implementation of this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory authorities and business houses to carry the research for the advancement of the financial reporting system in India. So the present study is intended to analyze the role of IND AS in harmonizing accounting standards in the Indian scenario.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82975733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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