Skip Nav Destination
Online Early Accepted Manuscripts
Research Article November 30 2022
Individual Wealth Taxes and Corporate Payouts
Research Article November 22 2022
Understanding the Ecosystem of Enterprise Risk Governance
Research Article November 22 2022
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters
Research Article November 10 2022
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
Research Article November 10 2022
Shareholder Activists and Frictions in the CEO Labor Market
Research Article November 9 2022
Investor Horizon and Disclosure Policies
Research Article November 9 2022
Audit Quality and Investment Efficiency with Endogenous Analyst Information
Research Article November 9 2022
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets
Research Article November 9 2022
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls
Research Article November 4 2022
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?
Research Article November 1 2022
An option-based approach to measuring disclosure asymmetry
Research Article October 25 2022
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations
Research Article October 18 2022
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment
Research Article October 11 2022
Do Depositors Respond to Banks' Social Performance?
Research Article October 7 2022
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases
Research Article October 7 2022
Do companies redact material information from confidential SEC filings? Evidence from the FAST Act
Research Article October 6 2022
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism
Research Article September 22 2022
Be The Thought Leaders!
Research Article September 16 2022
Profit Shifting During Foreign Tax Holidays
Research Article September 16 2022
Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance
Research Article September 8 2022
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office
Research Article September 8 2022
Private Information Acquisition via FOIA Requests Made to the SEC
Research Article September 8 2022
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives
Research Article August 19 2022
The Effect of Financial Statement Incomparability on Investment Decisions
Research Article August 19 2022
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results
Research Article August 19 2022
Are Book-Tax Differences Mispriced?
Research Article August 18 2022
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements
Research Article August 17 2022
The value of eliciting information: Evidence from sell-side analysts
Research Article August 16 2022
What If borrowers were Informed about Credit Reporting? Two Randomized Field Experiments
Research Article August 11 2022
Formalizing the Informal: Adopting a Formal Culture-fit Measurement System in the Employee Selection Process
Research Article August 11 2022
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End
Research Article August 11 2022
Accounting for leases and corporate investment
Research Article August 11 2022
Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers' Control
Research Article August 11 2022
The Effect of Managerial Adverse Experience on Financial Reporting
Research Article July 26 2022
Does PCAOB regulatory enforcement deter low quality audits?
Research Article July 14 2022
Private Predecision Information and the Pay-Performance Relation
Research Article July 8 2022
Stability and Regime Change: The Evolution of Accounting Standards
Research Article July 7 2022
Do Corporate Taxes Affect Executive Compensation?
Research Article July 7 2022
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment
Research Article July 7 2022
Disclosure and lawsuits ahead of IPOs
Research Article July 7 2022
Bank Competition and Borrower Conservatism
Research Article June 28 2022
The Disclosure and Consequences of U.S. Critical Audit Matters
Research Article June 28 2022
Relative Performance Evaluation and Strategic Differentiation
Get Email Alerts
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures
Peter Fiechter, Zoltán Novotny-Farkas, Annelies Renders
