Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12248
The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12268
Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12269
Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings: MANAGEMENT BY THE NUMBERS
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12249
An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion
来源期刊:Journal of Accounting ResearchDOI:10.2139/SSRN.3097241
Do Strict Regulators Increase the Transparency of Banks
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12255
Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality: EFFECTS OF INCREASING ENFORCEMENT
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12251
Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12260
Director Liability Reduction Laws and Conditional Conservatism
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12267
Facial Structure and Achievement Drive: Evidence from Financial Analysts
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12259
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12286
Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12265
Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12254
Is Investor Attention for Sale? The Role of Advertising in Financial Markets
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12257
The Role of Gatekeepers in Capital Markets
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12266
Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12270
International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism: THE MARKET FOR CORPORATE CONTROL
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12247
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12256
Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding
来源期刊:Journal of Accounting ResearchDOI:10.2139/SSRN.3170230
Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12287
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12293
Relative Target Setting and Cooperation: RELATIVE TARGET SETTING AND COOPERATION
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12244
Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12261
Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679X.12252
The Coordination Role of Stress Tests in Bank Risk Taking
来源期刊:Journal of Accounting ResearchDOI:10.1111/1475-679x.12288