Academic Citations

On the Benefits of Cross-Firm Ownership for Cumulative Innovation

2019-12-12

Authors

Heng Geng (Victoria University of Wellington) Harald Hau (University of Geneva and Swiss Finance Institute) Sandy Lai (National Taiwan University)

Topics

The Capital Gains Lock-In Effect and Earnings Quality

2019-12-09

Authors

Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)

Topics

Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements

2019-12-05

Authors

Eli Bartov (Leonard N. Stern School of Business- New York University) Antonio Marra (Bocconi University - Milan) Francesco Momenté (Bocconi University - Milan)

Topics

Female Rank-and-File Accounting Employees and Internal Control Quality

2019-12-05

Authors

Chuchu Liang (The Paul Merage School of Business - University of California, Irvine) Ben Lourie (The Paul Merage School of Business - University of California, Irvine) blourie@uci.edu P. Eric Yeung (Johnson Graduate School of Management, SC Johnson College of Business - Cornell University)

Topics

Auditor Going Concern Opinions and FIN 48 Reserves

2019-12-01

Authors

Jagadison K. Aier (George Mason University) Gnanakumar Visvanathan (George Mason University)

Using Machine Learning to Detect Misstatements

2019-12-01

Authors

Jeremy Bertomeu (University of California San Diego - Rady School of Management) Edwige Cheynel (University of California San Diego - Rady School of Management) Eric Floyd (University of California San Diego) Wenqiang Pan (Columbia University - Columbia Business School)

Topics

Restatements, Managerial Learning, and Optimal Reporting Bias

2019-11-30

Authors

Marie Herly (Aarhus University - Department of Economics and Business Economics) Nikolaj Kirkeby Niebuhr (Aarhus University - Department of Economics and Business Economics)

Topics

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

2019-11-21

Authors

Braden Williams (University of Texas at Austin) Brian Williams (Indiana University)

Topics

Are Audit Fees Discounted in Initial Year Audit Engagements?

2019-11-20

Authors

Abhijit Barua (School of Accounting, Florida International University) Clive Lennox (Leventhal School of Accounting, University of Southern California) Aneesh Raghunandan (Department of Accounting, London School of Economics)

Topics

SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses

2019-11-19

Authors

Koren M Jo (Hong Kong Polytechnic University) Shuo Yang (Hong Kong Polytechnic University)

Topics