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Keywords: spillover effectsClose
The Accounting Review (2023) 98 (7): 479–501.
Published: 01 November 2023
.... Armstrong, under the Senior Editorship of Mary E. Barth. 18 10 2021 23 05 2023 25 05 2023 2023 CEO turnover relative evaluation spillover effects product market peers real earnings management corporate governance To adapt in a world of constant change...
The Accounting Review (2023) 98 (3): 427–458.
Published: 01 May 2023
... spillover effects in the form of increased accounting-related costs on firms facing peer pressure to report early. My findings highlight a novel externality of peer effects in disclosure that has important implications for policymakers concerned with the timing of information releases. JEL Classifications...
The Accounting Review (2021) 96 (4): 51–79.
Published: 01 July 2021
...Tobias Bauckloh; Inga Hardeck; Kerry K. Inger; Patrick Wittenstein; Bernhard Zwergel ABSTRACT This research examines spillover effects of tax avoidance on peers' firm value using the setting of the European Commission's state aid investigations of private letter rulings. We assume that news about...