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Journal Articles

Audit Quality and Investment Efficiency with Endogenous Analyst Information

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Nisan Langberg, Naomi Rothenberg
Journal: The Accounting Review
The Accounting Review (2023) 98 (4): 247–272.
https://doi.org/10.2308/TAR-2020-0191
Published: 01 July 2023
... 2023 auditor liability financial reporting quality analyst’s forecast information production capital investment A stricter legal liability regime has a nonmonotonic effect on firm value because it can cause investment efficiency to either increase or decrease. For a high-growth firm...
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Journal Articles

Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions

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Christine L. Dobridge
Journal: The Accounting Review
The Accounting Review (2021) 96 (6): 153–181.
https://doi.org/10.2308/TAR-2019-0371
Published: 01 November 2021
... corporate taxation capital investment cash holdings debt Third, I show that the difference in firm stimulus responses between policy periods was due to changes in macroeconomic conditions across the two periods, as hypothesized, and not due to changes in firm-level conditions. I isolate...
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Includes: Supplementary data