Academic Citations

Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws

2020-11-19

Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics

Corporate + Legal Litigation

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

2020-10-26

Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics

Corporate + Legal SEC Comment Letters

Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors

2020-10-23

Authors

Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)

Topics

Corporate + Legal SEC Comment Letters

CEO Activism and Firm Value

2020-10-06

Authors

Anahit Mkrtchyan (Northeastern University) Jason Sandvik (A.B. Freeman School of Business) Vivi Zhu (Tulane University)

Topics

Corporate + Legal Litigation

An Empirical Investigation of Non-GAAP Exclusion Quality Indicators

2020-09-25

Authors

Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)

Topics

Corporate + Legal SEC Comment Letters

Regulatory Transparency and the Alignment of Private and Public Enforcement

2020-09-03

Authors

Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)

Topics

Corporate + Legal Financial Restatements SEC Comment Letters

Director Liability Protection and the Quality of Outside Directors

2020-08-19

Authors

Ronald W. Masulis (University of New South Wales) Sichen Shen (The University of Hong Kong) Hong Zou (The University of Hong Kong)

Topics

Corporate + Legal Litigation

Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences

2020-06-25

Authors

Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)

Topics

Corporate + Legal Tax

When Does Forecasting GAAP Earnings Entail Unreasonable Effort?

2020-06-24

Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics

Corporate + Legal SEC Comment Letters

Does Advertising Improve Access to Capital for Small Businesses? Evidence from the JOBS Act

2020-06-23

Authors

Anup Agrawal (University of Alabama, Culverhouse College of Commerce & Business Administration) Yuree Lim (University of Wisconsin - La Crosse, College of Business Administration)

Topics

Corporate + Legal Private Placements