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Keywords: investment
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Journal Articles
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 427–453.
Published: 01 July 2024
..., in their annual reports. Using an instrumented difference-in-differences design, I find that compliance with this initiative, evidenced by more disclosures of performance measures and commentaries relating to business operations and strategies, promotes intangible investments. My analysis of external and internal...
Journal Articles
Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 1–36.
Published: 01 May 2024
...Dave Baik (Young-Il); Clara Xiaoling Chen; David Godsell ABSTRACT We investigate the effect of board gender diversity (BGD) on investment outcomes. We identify variation in BGD by compiling, for the first time, a global catalog of 83 BGD interventions implemented in 59 countries between 1999...
Includes: Supplementary data
Journal Articles
Non-GAAP Reporting and Investment
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 341–367.
Published: 01 March 2024
...Charles G. McClure; Anastasia A. Zakolyukina ABSTRACT The wide-spread reporting of non-GAAP earnings suggests efficiency gains from doing so. By estimating a dynamic investment model, we examine the real implications of investors using both GAAP and non-GAAP earnings to value firms. When investors...
Includes: Supplementary data
Journal Articles
The Effect of Innovation Box Regimes on Investment and Employment Activity
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Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 187–214.
Published: 01 September 2023
...Shannon Chen; Lisa De Simone; Michelle Hanlon; Rebecca Lester ABSTRACT We study whether innovation box tax incentives, which reduce tax rates on innovation-related income, are associated with increased fixed asset investment and employment. Using a stacked cohort difference-in-differences design...
Journal Articles
Accounting for Leases and Corporate Investment
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Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 109–133.
Published: 01 May 2023
...Ciao-Wei Chen; Maria Correia; Oktay Urcan ABSTRACT We examine the real effects of lease-capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more...
Journal Articles
Career Concerns, Investment, and Management Forecasts
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 337–363.
Published: 01 January 2023
...Tae Wook Kim; Jing Li; Suil Pae ABSTRACT A firm manager is concerned about both the firm value and the market assessments of his abilities. When investing in a project, he has private knowledge of his project-related ability that interacts with the project investment, and his general ability...
Journal Articles
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 233–261.
Published: 01 October 2022
...Zackery D. Fox; Martin Jacob; Jaron H. Wilde; Ryan J. Wilson ABSTRACT Amid growing globalization, many countries have offered tax incentives to attract corporate investment. Prior research studies the role such incentives play in firms' location and investment choices. However, we have limited...
Journal Articles
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 89–117.
Published: 01 September 2022
... Recruiting and Research Camp, and the 2020 FARS Midyear Meeting. All errors remain my own. Oliver Binz, INSEAD, Department of Accounting and Control; Fontainebleau, France. In RBC models, macroeconomic uncertainty affects consumption and investment through real options whose value increases...
Journal Articles
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 1–25.
Published: 01 July 2021
...Harald J. Amberger; Kevin S. Markle; David M. P. Samuel ABSTRACT Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central...
Journal Articles
The Effects of Income Tax Timing on Retirement Investment Decisions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 435–463.
Published: 01 March 2021
...Shane R. Stinson; Marcus M. Doxey; Timothy J. Rupert ABSTRACT In an online experiment, the immediate (Roth) versus deferred taxation of retirement income affects taxpayers' investment decisions such that tax-deferred plan investors under-adjust for future tax burdens and overestimate their future...
Journal Articles
Real Effects of PCAOB International Inspections
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 399–433.
Published: 01 September 2020
...Nemit Shroff ABSTRACT This paper examines the effect of the Public Company Accounting Oversight Board (PCAOB) international inspection program on companies' financing and investing decisions. Difference-in-differences regression estimates suggest that companies respond to their auditor receiving...
Journal Articles
Private Firm Investment and Public Peer Misvaluation
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 31–60.
Published: 01 November 2019
...Brad A. Badertscher; Devin M. Shanthikumar; Siew Hong Teoh ABSTRACT We study how public firm misvaluation affects private peer firm investments. An economic competition hypothesis predicts a negative relation because misvaluation-induced new investment by public firms crowds out...
Journal Articles
Frequent Financial Reporting and Managerial Myopia
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Journal:
The Accounting Review
The Accounting Review (2018) 93 (2): 249–275.
Published: 01 March 2018
...Arthur G. Kraft; Rahul Vashishtha; Mohan Venkatachalam ABSTRACT Using the transition of U.S. firms from annual reporting to semi-annual reporting and then to quarterly reporting over the period 1950–1970, we provide evidence on the effects of increased reporting frequency on firms' investment...
Includes: Supplementary data
Journal Articles
Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (1): 131–159.
Published: 01 January 2018
...' investment. In contrast, I do not find an average increase in investment among the firms benefiting from MAP-21. Rather, I find that firms either hold pension funding relief on their balance sheets as liquid assets or pay out pension funding relief to shareholders. To the extent that managers increase...
Includes: Supplementary data
Journal Articles
Managerial Performance Evaluation and Real Options
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (3): 741–766.
Published: 01 May 2016
...Tim Baldenius; Alexander A. Nezlobin; Igor Vaysman ABSTRACT In a dynamic setting with demand following a random process, we ask how investment and operating decisions can be delegated to a manager with unknown time preferences. Only the manager observes the demand realization in each period...
Journal Articles
Accounting Credibility and Liquidity Constraints: Evidence from Reactions of Small Banks to Monetary Tightening
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Journal:
The Accounting Review
The Accounting Review (2015) 90 (3): 1079–1113.
Published: 01 May 2015
...Alvis K. Lo ABSTRACT This study examines the relationship between accounting credibility and firms' ability to fund their investments. Theory suggests that credible reporting resulting from external audits enables firms to attract external funds needed for their investments. The tests exploit...
Journal Articles
Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment
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Journal:
The Accounting Review
The Accounting Review (2015) 90 (2): 739–759.
Published: 01 March 2015
...Kristina Rennekamp; Kathy K. Rupar; Nicholas Seybert ABSTRACT This paper examines how the reversibility of the accounting effect of asset impairments affects managers' investment decisions. We conduct two experiments in which participants act as CEO of a multi-division electronics company...
Journal Articles
Is Warren Buffett's Commentary on Accounting, Governance, and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1609–1644.
Published: 01 September 2014
...Robert M. Bowen; Shivaram Rajgopal; Mohan Venkatachalam ABSTRACT We examine (1) whether the accounting, governance, and investing practices of Berkshire Hathaway investees are consistent with Warren Buffett's public statements on what constitutes good accounting, governance, and investing...
Journal Articles
Information Environment and the Investment Decisions of Multinational Corporations
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Journal:
The Accounting Review
The Accounting Review (2014) 89 (2): 759–790.
Published: 01 March 2014
...Nemit Shroff; Rodrigo S. Verdi; Gwen Yu ABSTRACT This paper examines how the external information environment in which foreign subsidiaries operate affects the investment decisions of multinational corporations (MNCs). We hypothesize and find that the investment decisions of foreign subsidiaries...
Includes: Supplementary data
Journal Articles
Management Forecast Quality and Capital Investment Decisions
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Journal:
The Accounting Review
The Accounting Review (2014) 89 (1): 331–365.
Published: 01 January 2014
...Theodore H. Goodman; Monica Neamtiu; Nemit Shroff; Hal D. White ABSTRACT Corporate investment decisions require managers to forecast expected future cash flows from potential investments. Although these forecasts are a critical component of successful investing, they are not directly observable...
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