..., 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...

... 14 06 2021 14 03 2023 15 03 2023 financial reporting quality investment efficiency real effects myopia earnings response coefficient accounting measurements intangible investments patents innovations THE ACCOUNTING REVIEW Vol. 98, No. 6 October 2023 pp. 1 29 American...

... the Senior Editorship of W. Robert Knechel. 23 12 2020 27 10 2022 28 10 2022 2023 cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance Separation...

.... Glover, under the Senior Editorship of Mary E. Barth. 22 11 2021 15 09 2022 01 11 2022 2023 real effects asset recognition risk-return trade-off in measurements Consider the following example. A firm has spent $500 million during the past quarter. The accountant...

...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...

... on the real effects of disclosure, particularly regarding private (i.e., confidential) disclosures made to regulators, but not made available to the public ( Leuz and Wysocki 2016 ; Roychowdhury, Shroff, and Verdi 2019 ). We begin to fill that void by examining real investment and organizational...

..., under the Senior Editorship of Mary E. Barth. 1 3 2020 1 10 2021 2022 real effects nonfinancial disclosure supply chain due diligence activist group customer response Policymakers increasingly require firms to disclose nonfinancial information that is relevant...

... in fracking areas may make banks' balance sheets more exposed to environmental liabilities. Therefore, I cannot conclude on the optimality of greater local transparency guidelines. This paper extends the growing literature on the real effects of disclosure. Recent papers have documented the market-wide...

... note: Accepted by Jonathan C. Glover, under the Senior Editorship of Mary E. Barth. 1 6 2017 1 6 2021 2022 financial disclosure reporting discretion earnings management managerial myopia real effects We analytically investigate the interaction among financial...

..., 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...

... 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...

... University, and WHU-Otto Beisheim School of Management for helpful comments and suggestions. 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...

..., 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...

...@swufe.edu.cn . Editor's note: Accepted by Phillip C. Stocken. October 2011 August 2013 2014 heterogeneous beliefs public information dynamic trading cost of capital real effects investor welfare But why should all...