How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets

2024-9-6

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS

2024-9-3

Unexpected defaults: the role of information opacity

2024-8-27

The gender effects of COVID: evidence from equity analysts

2024-8-27

Board bias, information, and investment efficiency

2024-8-15

Do accounting earnings provide useful information for state tax revenue forecasts?

2024-8-6

Motivating from the heights: a field experiment on top managers visiting the front-line

2024-8-3

CEO partisan bias and management earnings forecast bias

2024-7-26

CEO tax burden and debt contracting

2024-7-20

Voluntary disclosures and monetary policy: evidence from quantitative easing

2024-7-19

Corporate carbon accounting: balance sheets and flow statements

2024-7-17

Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns

2024-7-15

Crypto-influencers

2024-7-13

Consensus credit ratings: a view from banks

2024-7-5

Decentralized Finance (DeFi) assurance: early evidence

2024-7-4

The changing nature of financial analysis in the presence of ETFs

2024-7-3

Diversity targets

2024-7-3

Voluntary disclosures by activist investors: the role of activist expectations*

2024-7-2

Trump election and minority CEO pessimism

2024-7-1

Earnings myopia and private equity takeovers

2024-6-28

Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries

2024-6-27

Partner wealth and audit quality: evidence from the United States

2024-6-26

Financial information and diverging beliefs

2024-6-25

Investors’ information acquisition and the manager’s value-risk tradeoff

2024-6-21

Market and regulatory implications of social identity cohorts: a discussion of crypto influencers

2024-6-17

Accrual duration

2024-5-14

Retail investor trade and the pricing of earnings

2024-5-11

Actions speak louder than words: environmental law enforcement and audit fees

2024-5-4

Analyst information about peer firms during the IPO quiet period

2024-4-30

Does automation improve financial reporting? Evidence from internal controls

2024-4-23

Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms

2024-3-28

New product announcements, innovation disclosure, and future firm performance

2024-2-15

The spillover effect of SEC comment letters through audit firms

2024-2-13

Inventory planning and tax incentives for charitable giving

2024-2-1

Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws

2024-1-24

The role of equity underwriters in shaping corporate disclosure

2024-1-24

Identical ratios: a red flag of ratio management

2024-1-23

Earnings per share targets and CEO incentives

2024-1-22

Foreign media slant, foreign investors, and informativeness of earnings

2024-1-13

Differences in the value relevance of identifiable intangible assets

2023-11-23

The media response to a loss of analyst coverage

2023-11-13

Predictable EPS growth and the performance of value investing

2023-11-9

IPO price formation and analyst coverage

2023-11-6

Human bias in the oversight of firms: evidence from workplace safety violations

2023-11-3

No news is bad news: local news intensity and firms’ information environments

2023-10-16

Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons

2023-10-9

Properties of accounting performance measures used in compensation contracts

2023-10-7

When do firms deliver on the jobs they promise in return for state aid?

2023-10-3

Does audit firm hiring of former PCAOB personnel improve audit quality?

2023-9-23

Regulatory spillover effects in OTC markets

2023-9-13