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1-20 of 22
Keywords: real effects
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Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
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
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 71–102.
Published: 01 March 2025
... prices across countries (reporting inconsistency). transfer pricing standards inconsistency tax harmonization tax transparency tax avoidance real effects We investigate the impact of harmonizing tax transfer pricing across jurisdictions on a multinational company’s (MNC’s) tax...
Includes: Supplementary data
Journal Articles
How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (1): 465–490.
Published: 01 January 2025
...Hsiang-Chieh Yang (Alex) ABSTRACT I explore the real effects of an update in loan loss accounting, the current expected credit loss (CECL) model. Although CECL’s predecessor only required banks to recognize losses after an event that made a loan uncollectible, CECL requires banks to recognize...
Journal Articles
The Effect of Financial Audits on Governance Practices: Evidence from the Nonprofit Sector
Available to Purchase
Journal:
The Accounting Review
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 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
...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 Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements
Available to Purchase
Journal:
The Accounting Review
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
Non-GAAP Reporting and Investment
Available to Purchase
Journal:
The Accounting Review
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
Financial Reporting Quality and Myopic Investments: Theory and Evidence
Available to Purchase
Journal:
The Accounting Review
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
Tax Competition and Employment
Available to Purchase
Journal:
The Accounting Review
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
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 1–32.
Published: 01 July 2023
... respond negatively to data breaches and cyber risk ( Kamiya, Kang, Kim, Milidonis, and Stulz 2021 ; Ashraf 2021a ; Florackis, Louca, Michaely, and Weber 2022 ), steps taken to mitigate cyber risk are likely to be viewed favorably by shareholders. We refer to this as the “real effects mechanism.” We...
Journal Articles
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?
Available to Purchase
Journal:
The Accounting Review
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
Accounting for Leases and Corporate Investment
Available to Purchase
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
Real Effects of Private Country-by-Country Disclosure
Available to Purchase
Journal:
The Accounting Review
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 Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency
Available to Purchase
Journal:
The Accounting Review
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
Fracking Disclosure, Collateral Value, and the Mortgage Market
Available to Purchase
Journal:
The Accounting Review
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
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency
Available to Purchase
Journal:
The Accounting Review
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 Effect of Voluntary Disclosure on Investment Inefficiency
Available to Purchase
Journal:
The Accounting Review
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
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
... 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
Frequent Financial Reporting and Managerial Myopia
Available to Purchase
Journal:
The Accounting Review
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
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