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Keywords: real effects
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Journal Articles
The Accounting Review 1–31.
Published: 06 May 2025
..., under the Senior Editorship of W. Robert Knechel. 19 05 2022 21 02 2025 03 03 2025 2025 ECL loan-loss provisions real effects IFRS 9 SMEs banks lending THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 31 American Accounting Association DOI: 10.2308/TAR-2022...
Journal Articles
The Accounting Review 1–29.
Published: 30 April 2025
... 21 03 2025 2025 ESG investing delegated philanthropy real effects tragedy of the commons mandatory versus voluntary climate disclosure THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 29 American Accounting Association DOI: 10.2308/TAR-2023-0707 ESG Disclosure, Market...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2024) 99 (6): 157–189.
Published: 01 November 2024
... Center at The University of Chicago Booth School of Business. auditing governance real effects nonprofit organizations Given this link between audits and governance policies, charities may implement governance mechanisms either as a form of defensive posturing or in response to comments...
Journal Articles
The Accounting Review (2024) 99 (4): 427–453.
Published: 01 July 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 (2024) 99 (3): 259–285.
Published: 01 May 2024
... perceptions event study external stakeholders brand value real effects sales growth We thank Sarah L. C. Zechman (editor), two anonymous reviewers, and workshop participants at the University of Maryland, University of Illinois Urbana-Champaign, University of Minnesota, Carnegie Mellon...
Includes: Supplementary data
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 (2023) 98 (6): 223–251.
Published: 01 October 2023
... quality investment efficiency real effects myopia earnings response coefficient accounting measurements intangible investments patents innovations What is the role of financial reporting for the level, allocation, and efficiency of intangible investments? The question is important...
Journal Articles
The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
... 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 percent...
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (4): 167–190.
Published: 01 July 2023
..., the lower this uncertainty threshold should be. JEL Classifications: M40; M41; M48. real effects asset recognition risk-return trade-off in measurements In this paper, we answer the following questions: How should key parameters, such as the mean and variance of the prior distribution...
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
... School, Department of Accounting, London, U.K. Editor's note: Accepted by Christi A. Gleason. 1 11 2020 1 12 2021 real effects disclosure regulation private disclosure mandatory disclosure country-by-country reporting tax transparency tax avoidance tax havens...
Journal Articles
The Accounting Review (2022) 97 (5): 399–425.
Published: 01 September 2022
... role. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G14; G18; G38; J80; K22; K31; K38; L23; M41; M48. real effects nonfinancial disclosure supply chain due diligence activist group customer response Policymakers increasingly...
Journal Articles
The Accounting Review (2022) 97 (5): 427–454.
Published: 01 September 2022
... Classifications: G14; G21; G32; G38; K22; L71; M41; M48. real effects disclosure regulation mortgage market collateral fracking Several studies examine the economic consequences of disclosure regulation, typically focusing on agency frictions and financial disclosures regulated by a securities...
Journal Articles
The Accounting Review (2022) 97 (2): 291–316.
Published: 01 March 2022
... implications, and Section VI concludes. Appendix A contains a summary of the notations used in the text. All the proofs are contained in Appendix B. financial disclosure reporting discretion earnings management managerial myopia real effects We analytically investigate the interaction...
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