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Keywords: disclosure regulation
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Journal Articles
The Accounting Review (2024) 99 (1): 139–161.
Published: 01 January 2024
.... Editor’s note: Accepted by Judson Caskey, under the Senior Editorship of W. Robert Knechel. 12 01 2021 25 07 2023 28 07 2023 2024 accounting standards uniformity comparability disclosure regulation resource allocation Accounting uniformity, the homogeneity...
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (3): 135–152.
Published: 01 May 2023
... engines of economic growth ( Aghion and Howitt 1990 ; Akcigit and Kerr 2018 ). We demonstrate how disclosure regulations are shaped by and at the same time shape total investment. This study therefore provides a new framework to analyze the interaction of economic and political forces in accounting...
Journal Articles
The Accounting Review (2022) 97 (6): 201–232.
Published: 01 October 2022
... tax positions to U.S. tax authorities on Schedule UTP ( Towery 2017 ; Jacob et al. 2022 ). At a broader level, our insights inform the effectiveness of disclosure regulation aimed at mitigating information asymmetry between MNEs and stakeholders ( Roychowdhury et al. 2019 ). Our study should...
Journal Articles
The Accounting Review (2022) 97 (5): 427–454.
Published: 01 September 2022
... heterogeneity in drinking water sources and the content of firm disclosures further substantiate my inferences and mitigate endogeneity concerns. These findings suggest that disclosure regulation for oil and gas firms affects housing collateral values, thereby impacting the mortgage market. JEL...
Journal Articles
The Accounting Review (2021) 96 (4): 179–202.
Published: 01 July 2021
... “Information Externalities of Disclosure Regulation: Evidence from SFAS 161.” Studies show horizontal (i.e., intra-industry) and vertical (i.e., within-supply chain) information transfer for both voluntary and mandatory disclosures. 7 None of these studies, however, investigate changes to non...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles