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Keywords: real effects
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Journal Articles
The Accounting Review (2024) 99 (2): 341–367.
Published: 01 March 2024
.... Supplemental material is available online, as linked in the text. Editor’s note: Accepted by Jeremy Bertomeu, under the Senior Editorship of W. Robert Knechel. 22 06 2021 23 08 2023 01 09 2023 2024 non-GAAP pro-forma investment intangible assets real effects structural...
Includes: Supplementary data
Journal Articles
The Accounting Review 1–27.
Published: 15 February 2024
...Gitae Park ABSTRACT I examine the real effects of a disclosure mandate that, with the aim of enhancing performance reporting, requires a subset of London Stock Exchange (LSE) firms to describe operational and strategic aspects of value creation, such as business operations and strategies...
Journal Articles
The Accounting Review 1–27.
Published: 14 December 2023
... external stakeholders brand value real effects sales growth THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 27 American Accounting Association DOI: 10.2308/TAR-2022-0043 The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements Michael D. Kimbrough University...
Journal Articles
The Accounting Review (2023) 98 (6): 223–251.
Published: 01 October 2023
... 2021 14 03 2023 15 03 2023 2023 financial reporting quality investment efficiency real effects myopia earnings response coefficient accounting measurements intangible investments patents innovations Our findings are also robust to (1) including auditor acquisition...
Journal Articles
The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
..., under the Senior Editorship of W. Robert Knechel. 08 08 2020 14 12 2022 2023 tax competition competition employment real effects trade The average corporate income tax rate among Organisation for Economic Co-operation and Development (OECD) countries declined by 26...
Journal Articles
The Accounting Review (2023) 98 (4): 1–32.
Published: 01 July 2023
... cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance Separation of ownership and control, and the existence of externalities, gives rise to opportunistic behavior by managers ( Jensen...
Journal Articles
The Accounting Review (2023) 98 (4): 167–190.
Published: 01 July 2023
... with operating cash flows from ongoing operations and reports only the aggregate quantity. We use an investment efficiency metric to establish conditions under which one accounting regime is preferable to the other. real effects asset recognition risk-return trade-off in measurements Consider...
Journal Articles
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
The Accounting Review (2022) 97 (6): 201–232.
Published: 01 October 2022
... be of interest to tax authorities and policymakers worldwide for several reasons. First, our examination of real effects suggests that additional mandates to increase private reporting, such as for intermediaries of cross-border transactions, effective July 2020, might have real consequences. Second, making some...
Journal Articles
The Accounting Review (2022) 97 (5): 427–454.
Published: 01 September 2022
... the Senior Editorship of Mary E. Barth. 1 2 2020 1 11 2021 2022 real effects disclosure regulation mortgage market collateral fracking Several studies examine the economic consequences of disclosure regulation, typically focusing on agency frictions and financial...
Journal Articles
The Accounting Review (2022) 97 (5): 399–425.
Published: 01 September 2022
... about social and environmental initiatives ( Weil, Graham, and Fung 2013 ). A key goal of such disclosure regulation is to discipline firms' behavior by enabling stakeholders to make informed decisions, but empirical evidence on the real effects of nonfinancial disclosure is limited ( Leuz and Wysocki...
Journal Articles
The Accounting Review (2022) 97 (2): 291–316.
Published: 01 March 2022
... managerial myopia real effects We analytically investigate the interaction among financial reporting discretion, managers' investment decisions, and subsequent mandatory reporting. Our purpose is to explore how discretion over the preparation of companies' (mandatory) financial reports affects...
Journal Articles
The Accounting Review (2021) 96 (1): 199–223.
Published: 01 January 2021
..., USA. Editor's note: Accepted by Jonathon C. Glover, under the Senior Editorship of Mary E. Barth. 1 12 2018 1 1 2020 2021 investment efficiency voluntary disclosure real effects Firms' investment and disclosure decisions are often intertwined. In practice...
Journal Articles
The Accounting Review (2020) 95 (5): 399–433.
Published: 01 September 2020
... is likely one of the mechanisms through which inspections generate real effects. This paper documents the value of PCAOB inspections in mitigating financing frictions for non-U.S. companies. JEL Classifications: D8; D25; G15; G31; G38; M4; M41; M42. Data Availability: Data are available from...
Journal Articles
The Accounting Review (2018) 93 (2): 249–275.
Published: 01 March 2018
.... We acknowledge financial support from the Fuqua School of Business, Duke University, and the Cass Business School, City University London. This paper was previously circulated under the title “Real Effects of Frequent Financial Reporting.” Supplemental material can be accessed by clicking...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (5): 33–60.
Published: 01 September 2017
..., refused to issue quarterly information, even at the expense of being excluded from prestigious stock market indices. The discussion about the real effects of quarterly reporting intensified in the wake of the 2008−2009 international financial crisis. At that time, the CEO of Korn/Ferry International, Gary...
Journal Articles
The Accounting Review (2014) 89 (1): 209–242.
Published: 01 January 2014
... 2014 heterogeneous beliefs public information dynamic trading cost of capital real effects investor welfare Financial markets are not complete, and investors in financial markets are not alike in terms of preferences, wealth...