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Miniature of Proxy Advisory Firms and Stock Option Repricing.
Proxy Advisory Firms and Stock Option Repricing.
  • GSB Authors: David Larcker
  • Date: 2013-06-11
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
  • GSB Authors: Lisa De Simone
  • Date: 2013-06-01
  • Publication Type: Articles
  • Publication: The Accounting Review
Miniature of Risk Management Breakdown at AXA Rosenberg: The Curious Case of a Quant Manager Trusted Too Much
Risk Management Breakdown at AXA Rosenberg: The Curious Case of a Quant Manager Trusted Too Much
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2013-05-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of 2013 CEO Performance Evaluation Survey
2013 CEO Performance Evaluation Survey
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2013-05-01
  • Subject: Accounting | Corporate Governance
  • Publication Type: Surveys
Miniature of Internal Control System, Earnings Quality, and the Dynamics of Financial Reporting
Internal Control System, Earnings Quality, and the Dynamics of Financial Reporting
  • GSB Authors: Ivan Marinovic
  • Date: 2013-04-05
  • Publication Type: Articles
  • Publication: The RAND Journal of Economics
Miniature of Where Experts Get It Wrong: Independence vs. Leadership in Corporate Governance
Where Experts Get It Wrong: Independence vs. Leadership in Corporate Governance
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2013-03-14
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
  • GSB Authors: Christopher Armstrong | David Larcker
  • Date: 2013-03-01
  • Subject: Accounting | Corporate Governance
  • Publication Type: Articles
  • Publication: Journal of Financial Economics
Miniature of The Relation Between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
The Relation Between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
  • GSB Authors: David Larcker
  • Date: 2013-03-01
  • Publication Type: Articles
  • Publication: Journal of Financial Economics
Miniature of And Then a Miracle Happens!: How Do Proxy Advisory Firms Develop Their Voting Recommendations?
And Then a Miracle Happens!: How Do Proxy Advisory Firms Develop Their Voting Recommendations?
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2013-02-25
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Boardroom Centrality and Firm Performance
Boardroom Centrality and Firm Performance
  • GSB Authors: David Larcker
  • Date: 2013-02-04
  • Subject: Accounting | Corporate Governance
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of Boardroom Centrality and Firm Performance
Boardroom Centrality and Firm Performance
  • GSB Authors: David Larcker
  • Date: 2013-02-04
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of Cost of Capital and Earnings Transparency
Cost of Capital and Earnings Transparency
  • GSB Authors: Mary Barth
  • Date: 2013-02-01
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of The Prospects for Cost Competitive Solar Pv Power
The Prospects for Cost Competitive Solar Pv Power
  • GSB Authors: Stefan Reichelstein
  • Date: 2012-12-25
  • Publication Type: Articles
  • Publication: Energy Policy
Miniature of Union Activism: Do Union Pension Funds Act Solely in the Interest of Beneficiaries?
Union Activism: Do Union Pension Funds Act Solely in the Interest of Beneficiaries?
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-12-11
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Shareholder Lawsuits: Where Is the Line Between Legitimate and Frivolous?
Shareholder Lawsuits: Where Is the Line Between Legitimate and Frivolous?
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-11-27
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Is a Powerful CEO Good or Bad for Shareholders?
Is a Powerful CEO Good or Bad for Shareholders?
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-11-13
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Fixed or Contingent: How Should “Governance Monitors” Be Paid?
Fixed or Contingent: How Should “Governance Monitors” Be Paid?
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-10-01
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of 2012 Social Media Survey
2012 Social Media Survey
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-10-01
  • Subject: Accounting | Corporate Governance
  • Publication Type: Surveys
Miniature of Identifying Expectation Errors in Value/glamour Strategies: A Fundamental Analysis Approach
Identifying Expectation Errors in Value/glamour Strategies: A Fundamental Analysis Approach
  • GSB Authors: Joseph Piotroski
  • Date: 2012-08-10
  • Publication Type: Articles
  • Publication: The Review of Financial Studies
Miniature of Why Do Pro Forma and Street Earnings Not Reflect Changes in Gaap? Evidence from Sfas 123r
Why Do Pro Forma and Street Earnings Not Reflect Changes in Gaap? Evidence from Sfas 123r
  • GSB Authors: Mary Barth
  • Date: 2012-07-04
  • Publication Type: Articles
  • Publication: Review of Accounting Studies
Miniature of Ten Myths of “Say on Pay”
Ten Myths of “Say on Pay”
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2012-06-28
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Voluntary Disclosure, Manipulation, and Real Effects
Voluntary Disclosure, Manipulation, and Real Effects
  • GSB Authors: Anne Beyer
  • Date: 2012-04-30
  • Publication Type: Articles
  • Publication: Journal of Accounting Research
Miniature of Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
  • GSB Authors: Mary Barth
  • Date: 2012-04-04
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?
Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?
  • GSB Authors: William Beaver | Maureen McNichols
  • Date: 2012-04-03
  • Publication Type: Articles
  • Publication: Review of Accounting Studies
Miniature of Corporate Governance, Compensation Consultants, and Ceo Pay Levels
Corporate Governance, Compensation Consultants, and Ceo Pay Levels
  • GSB Authors: David Larcker
  • Date: 2012-03-09
  • Publication Type: Articles
  • Publication: Review of Accounting Studies

42 Journal of Accounting and Economics 37 The Accounting Review 34 Review of Accounting Studies 32 Journal of Accounting Research 19 Journal of Financial Economics 12 Management Science 9 The Review of Financial Studies 7 The Journal of Finance 6 The RAND Journal of Economics 3 Accounting Horizons 3 Accounting and Business Research 3 Accounting, Organizations and Society 3 Foundations and Trends® in Accounting 3 Journal of Business Finance & Accounting 2 Abacus 2 Accounting Perspectives 2 Accounting in Europe 2 Energy Policy 2 European Accounting Review 2 European Financial Management 2 Journal of Applied Corporate Finance 2 Journal of Corporate Finance 2 Nature Communications 2 Renewable & Sustainable Energy Reviews 2 Renewable and Sustainable Energy Reviews 2 Review of Finance 1 Accounting & Finance 1 American Economic Journal: Microeconomics 1 Applied Energy 1 Australian Journal of Management 1 Contemporary Accounting Research 1 Energy & Environmental Science 1 Energy Economics 1 Environmental Science & Technology 1 Essays in Accounting Theory in Honour of Joel S. Demski 1 Foundations and Trends in Accounting 1 Frontiers in Sports and Active Living 1 Journal of Accounting Literature 1 Journal of Business Economics 1 Journal of Economics & Management Strategy 1 Journal of Financial Reporting 1 Journal of Global Sport Management 1 Journal of Law and Economics 1 Journal of Public Economics 1 Journal of Sport Management 1 Management Decision 1 Marketing Science 1 National Tax Journal 1 Nature Energy 1 One Earth 1 Operations Research 1 Production and Operations Management 1 Review of Asset Pricing Studies 1 Review of Public Personnel Administration 1 Schmalenbach Journal of Business Research 1 Sport, Business and Management 1 The Review of Asset Pricing Studies 1 The Review of Economic Studies

36 financial statements 32 disclosure 28 investors 26 M41 21 earnings announcements 18 stock prices 17 accounting 16 business enterprises 16 executive compensation 14 corporate governance 13 G14 13 corporate profits 13 earnings management 11 financial reporting 11 voluntary disclosure 10 accounting standards 10 capital market 10 fair value accounting 10 information asymmetry 10 valuation 9 board of directors 9 enterprise value 9 financial disclosure 9 investment 9 labor incentives 9 rate of return on stocks 8 financial markets 8 investments 8 tax incentives 7 ESG 7 M48 7 chief executive officers 7 financial risk 7 liquidity 7 market efficiency 6 cash flow 6 climate change 6 economics 6 entrepreneurship 6 financial performance 6 information theory in economics 6 levelized cost 6 managerial incentives 6 organizational performance 6 performance measurement 6 renewable energy 6 stocks (finance) 5 D82 5 G12 5 G34 5 assets (accounting) 5 banking industry 5 capital markets 5 corporations 5 diversity 5 earnings forecasting 5 economic impact 5 efficient market theory 5 executives 5 fair value 5 financial instruments 5 going public (securities) 5 impact 5 innovation 5 m41 5 market volatility 5 moral hazard 5 pricing 5 sustainability 5 trading volume 5 wages 4 CEO compensation 4 G21 4 G38 4 M40 4 accounting fraud 4 accounting quality 4 accruals 4 analyst forecasts 4 attention 4 auditing 4 bank regulation 4 banking laws 4 causal inference 4 conservatism 4 corporate accounting 4 corporate finance 4 cost of capital 4 cross-sectional method 4 econometrics 4 economic competition 4 empirical research 4 expectation (psychology) 4 expected returns 4 externalities 4 field experiment 4 finance 4 financial market reaction 4 financial research 4 g11 4 human capital 4 impact investing 4 impact investment 4 incentives 4 information 4 information acquisition 4 insider trading in securities 4 institutional investors 4 investment information 4 job search 4 mergers & acquisitions 4 patent litigation 4 prices 4 proprietary costs 4 regulation 4 retail investors 4 return predictability 4 risk assessment 4 risk management in business 4 spillovers 4 stock exchanges 4 strategic planning 4 uncertainty 4 uncertainty (information theory) 4 value relevance 3 Corporate governance 3 G11 3 H25 3 H26 3 International Financial Reporting Standards 3 M12 3 abnormal returns 3 accrual basis accounting 3 actions & defenses (law) 3 adverse selection 3 agency theory 3 analysts 3 asset management 3 auditors 3 bankruptcy 3 bid-ask spread 3 bonus contracts 3 bookkeeping 3 business size 3 carbon accounting 3 corporate taxes 3 cost 3 cost accounting 3 credit ratings 3 credit risk 3 economic development 3 electric power production 3 employees 3 employment 3 employment tenure 3 ethics and social responsibility 3 financial crises 3 firm 3 individual investors 3 information processing 3 information sharing 3 insider trading 3 international business enterprises 3 international financial reporting standards 3 investment decision-making 3 investment performance 3 investment risk 3 investor relations 3 learning-by-doing 3 limited attention 3 liquidity (economics) 3 loans 3 mandatory disclosure 3 market 3 market access 3 measurement errors 3 misreporting 3 monetary incentives 3 net operating losses 3 organizational transparency 3 pay for performance 3 private information 3 professional sport 3 profitability 3 proxy advisory firms 3 rate of return 3 regression analysis 3 returns 3 risk aversion 3 risk-taking behavior 3 stockholders 3 tax benefits 3 tax credits 3 taxation 3 trading hours 3 vertical integration 3 volatility 3 wind power 2 American Jobs Creation Act of 2004 (U.S.) 2 Bayesian persuasion 2 CEO incentives 2 CEO labor market 2 D83 2 EEO-1 2 ESG metrics 2 FOIA 2 G10 2 G15 2 G32 2 G39 2 IFRS 13 2 IPOs 2 International Financial Reporting Standards (IFRS) 2 JOBS Act 2 M21 2 M4 2 M45 2 M52 2 MLB 2 NBA 2 NHL 2 United States Jumpstart Our Business Startups Act 2 United States Sarbanes-Oxley Act of 2002 2 accountant 2 accounting conservatism 2 accounting firms 2 accounting research 2 adoption des IFRS 2 adoption of IFRS 2 analysts and fair value 2 and scope (L25) 2 annual bonus 2 asymmetric information 2 audiences 2 audit quality 2 auditor reporting 2 bank management 2 bank risk 2 banks 2 benchmarking (management) 2 beta 2 bias 2 blue bond 2 bond market 2 bribery 2 business & politics 2 business analysts 2 business communication 2 business forecasting 2 business groups 2 business tax 2 c51 2 cannibalization effect 2 capital and ownership structure 2 capital costs 2 carbon emissions 2 carbon reduction 2 carbon sequestration 2 cheap talk 2 competition 2 conservatism (accounting) 2 consumers 2 consumption 2 contracts 2 coordination role of disclosure 2 corporate debt 2 corporate disclosure 2 corporate disclosures 2 corporate governance research 2 corporate social responsibility 2 cost competitiveness 2 cost shielding 2 cultural pluralism 2 debate 2 debt 2 debt contracting 2 debt covenants 2 decision making 2 derivative securities 2 digital assets 2 disclosure in accounting 2 discretionary accruals 2 dispatchable power 2 dissemination 2 diversification 2 diversity in the workplace 2 double materiality 2 downside risk 2 dynamic models 2 earnings 2 earnings pressure 2 economic conditions in europe 2 economic forecasting 2 economic shock 2 environmental 2 environmental social & governance factors 2 equities 2 equity incentives 2 equity valuation 2 esg assurance 2 european adoption of ifrs 2 exchange traded funds 2 executive pay 2 experimental design 2 field research 2 financial analysts 2 financial disclosure laws 2 financial leverage 2 financial management 2 financial ratios 2 financial reporting quality 2 financial risk and risk management 2 financial services industry 2 financing policy 2 firm behavior: empirical analysis (D22) 2 firm performance: size 2 firm value 2 firms 2 fixed effects model 2 fixed income 2 fixed income securities (G12) 2 forecasting 2 full cost 2 global financial reporting 2 goodwill (G32) 2 government regulation 2 gross margins 2 human capital disclosures 2 human resources 2 iaS 39 2 impact measurement 2 impact measurement and management 2 implied volatility 2 incentive awards 2 income shifting 2 industrial capacity 2 information content 2 information financière internationale 2 information uncertainty 2 initial public offering 2 innovation box 2 innovations in business 2 institutional ownership 2 intangible property 2 interactive data 2 intermittency 2 internal auditing 2 international financial reporting standards (ifrs) 2 investment analysis 2 investment policy 2 investor attention 2 investor relations (corporations) 2 investors' information needs 2 job creation 2 job hunting 2 job performance 2 judicial efficiency 2 key performance indicators 2 key performance indicators (management) 2 l25 2 labor contracts 2 levelized cost of electricity 2 levelized cost of energy 2 listening 2 local economy 2 local households 2 long-term incentive programs 2 management forecasts 2 market capitalization 2 market equilibrium 2 market for innovation 2 market manipulation 2 market sentiment 2 market value 2 marketing 2 markets 2 mathematical models 2 measurement 2 measurement error 2 media 2 mergers and acquisitions 2 net losses 2 noise trade 2 normes internationales d'information financière (IFRS) 2 option pricing 2 organizational risk 2 own credit risk 2 patent suits 2 photovoltaic power systems 2 price impact 2 price informativeness 2 price regulation 2 private equity 2 probability theory 2 productivity 2 profit margins 2 proxy advisors 2 public companies 2 quality 2 real earnings management 2 real effects 2 recessions 2 regulatory enforcement 2 related party transactions 2 reporting 2 reputation 2 research 2 research funding 2 retail trading 2 return volatility 2 reverse mergers 2 risk 2 risk disclosure 2 savings 2 scenario-based valuations 2 search-facilitating technology 2 securities 2 shareholder voting 2 short selling 2 short-selling 2 social disclosure 2 social impact 2 social media 2 social sciences 2 solar energy 2 solar energy industries 2 solar energy systems 2 specialists 2 stakeholders 2 stock pricing 2 stocks 2 strategy and general management 2 structural estimation 2 structural models 2 swaps (finance) 2 target prices 2 tax 2 tax administration & procedure 2 tax cuts 2 tax evasion 2 tax returns 2 taxation economics 2 taxes 2 taxpayer compliance 2 term limits (public office) 2 textual analysis 2 time series analysis 2 tobin's q 2 transfer pricing 2 treatment effectiveness 2 truthfulness & falsehood 2 underpricing 2 unemployment 2 value (economics) 2 value of firms 2 verification 2 wage increases 2 wind 2 workforce diversity 1 AI-enabled services 1 Accounting Irregularities 1 Accrual accounting 1 Agency Problems 1 BNPL 1 Buy American policy 1 CDS 1 CEO 1 CEO recruitment 1 CEO scorecard 1 CEO succession 1 CEO succession planning 1 CEO turnover 1 Chapek 1 Chinese equity markets 1 Chinese security markets 1 D72 1 D86 1 DEI 1 Disney 1 E32 1 EDGAR search traffic 1 ESG assurance 1 Evaluation of CEO talent 1 F23 1 F42 1 FIN 48 1 FinTech 1 G02 1 G17 1 G18 1 G20 1 G24 1 G28 1 G3 1 G30 1 G41 1 GAAP 1 GM exits 1 General Counsel 1 Glass Lewis 1 Global Financial Crisis 2008-2009 1 Google ticker search 1 Green Bonds 1 H24 1 IFRS 1 IP box 1 IPO 1 ISS 1 Iger 1 Internal Monitors 1 K34 1 L14 1 L20 1 Labor market for CEO talent 1 Likert scale 1 M10 1 M13 1 M43 1 M55 1 MD&A 1 Municipal Bonds 1 NFL 1 Nobel Prizes 1 PCAOB 1 Peer Groups 1 Performance-based Incentives 1 Photovoltaic power systems 1 Q42 1 Q53 1 Q54 1 R&D 1 RSN television ratings 1 Rate of return 1 SEC 1 SEC enforcement actions 1 SEC investigations 1 SFAS 123R 1 SVI 1 Socially Responsible Investing (SRI) 1 South Africa 1 Staggs 1 Standard & Poor's 500 Index 1 Standard & Poor's 500 index 1 Street earnings 1 Succession planning 1 Tick Size Pilot 1 XBRL 1 XRBL 1 academia 1 access to information 1 accountants 1 accounting education 1 accounting fundamentals 1 accounting harmonisation 1 accounting information 1 accounting literature 1 accounting measurement 1 accounting practice 1 accounting research and practice 1 accounting specialists 1 accounting-based anomalies 1 accrual accounting 1 acquisition of data methodology 1 acquisitions 1 actively managed funds 1 administrative fees 1 advisors 1 advocacy 1 agency (law) 1 agency conflicts 1 aggregation 1 aggregation (statistics) 1 agri-business 1 agricultural ecosystem 1 agriculture value chain 1 algorithmic trading 1 algorithmic trading (securities) 1 alignment 1 allocative efficiency (economics) 1 ambiguity 1 ambiguity aversion 1 analysis of variance 1 analyst reports 1 analysts' forecasts 1 analytics 1 announcements 1 anomalies 1 anti-dilution 1 antitrust law 1 appraisers 1 arbitrage 1 arbitrage costs 1 artificial intelligence 1 asset backed financing 1 asset securitizations 1 asymmetric timeliness 1 attitude (psychology) 1 attitudes of capitalists & financiers 1 auctions 1 audit 1 audit fees 1 audit markets 1 audit opinions 1 audit partner tenure 1 audit process 1 audit report 1 auditing fees 1 auditor independence 1 auditor rotation 1 auditor selection 1 automatic exchange of information 1 automation 1 automation & economics 1 available for sale securities 1 bad news 1 balance sheet channel 1 bank failure prediction 1 bank failures 1 bank lending channel 1 bankruptcy courts 1 baseball on television 1 basic income 1 basketball broadcasting 1 battery 1 battery electric vehicles 1 battery storage 1 behavioral finance 1 belief updating 1 bias-variance trade-off 1 bidding strategies 1 big data 1 board of director networks 1 board oversight 1 boards of directors 1 bond funds 1 bond ratings 1 bonus plans 1 book-to-market ratios 1 borrowers 1 brand 1 business & weather 1 business announcements 1 business courts 1 business cycle 1 business cycles 1 business executive 1 business information services 1 business losses 1 business model pivots 1 business research 1 business revenue 1 business schools 1 business taxes 1 business valuation 1 c13 1 c18 1 c190 1 calendar 1 capacity investment 1 capacity planning 1 capital adequacy 1 capital assets pricing model 1 capital budget 1 capital gains 1 capital market regulation 1 capital structure 1 capitalists & financiers 1 capitalization rate 1 carbon 1 carbon capture 1 carbon dioxide mitigation 1 carbon dioxide transportation 1 carbon regulation 1 carbon reporting 1 carbon taxes 1 career concerns 1 cash 1 cash flow forecasting 1 cash flow statements 1 cash flows 1 cash position of corporations 1 catalyst 1 causal inferences 1 cement production 1 census 1 centrality 1 ceo compensation 1 certification 1 classification 1 classification and regression trees 1 clean energy 1 clean energy grid 1 clean energy vehicles 1 client relations 1 climate change risk management 1 club management 1 co-search 1 coach 1 coach exits 1 cognitive biases 1 commercial banks 1 commercial credit 1 comovement 1 comparability 1 comparative economics 1 compensation consultants 1 compensation disclosures 1 compensation discussion and analysis 1 compensation governance 1 compensation management 1 competing logics 1 competitive pressure 1 complexity 1 conceptual framework 1 conditional conservatism 1 conditional probability 1 conference calls 1 consequences 1 consolidated financial statements 1 consolidation 1 consulting firms 1 consumer behavior 1 consumer credit 1 consumer demographics 1 contactor control systems 1 control rights 1 control variables 1 cooperative tax compliance 1 corporate communications 1 corporate debt financing 1 corporate directors 1 corporate finance management 1 corporate governance (ESG) 1 corporate image 1 corporate purpose 1 corporate purposes 1 corporate risk-taking 1 corporate taxation 1 corporation reports 1 correction factors 1 cost analysis 1 cost control 1 cost estimation 1 cost innovation 1 cost structure 1 counterparty risk 1 country factors 1 covenant violations 1 coverage 1 credit default swaps 1 credit management 1 credit rating agencies 1 credit rationing 1 credit risk management 1 credit spreads 1 creditors 1 critical analysis 1 crop yields 1 cross-cultural studies 1 cross-listing 1 cross‐border deposits 1 debit cards 1 debt contracts 1 debt-contract design 1 debtor & creditor 1 decarbonization 1 decision making in business 1 default prediction 1 delayed information processing 1 delegated investment decision 1 depreciation 1 descriptive statistics 1 design choices 1 developed countries 1 difference in differences 1 difference of opinions 1 direct costing 1 directors 1 disaggregated cost disclosure 1 disaggregation 1 disagreement 1 disclosure dynamics 1 disclosure externalities 1 disclosure of nonfinancial information 1 disclosure pricing 1 disclosure processing costs 1 discretionary disclosure 1 discrimination 1 dispersion 1 distraction 1 distress 1 divergence of beliefs 1 diversity & inclusion policies 1 diversity disclosure 1 diversity in organizations 1 duty to update 1 dynamic contracting 1 dynamic discrete choice 1 dynamic earnings management 1 dynamic programming 1 dynamic treatment effects 1 e37 1 early-stage companies 1 early-stage venture 1 earnings announcement notifications 1 earnings announcement premium 1 earnings announcement scheduling 1 earnings announcement timing 1 earnings betas 1 earnings disaggregation 1 earnings forecast exclusions 1 earnings horizon 1 earnings informativeness 1 earnings manipulation 1 earnings per share (EPS) 1 earnings quality 1 earnings response coefficients 1 earnings surprise 1 earnings targets 1 earnings timeliness 1 earnings transparency 1 ecological impact 1 economic equilibrium 1 economic expectations 1 economic indicators 1 economic models 1 economic opportunities 1 economic policy 1 economic surveys 1 economically linked firms 1 economics literature 1 education and inequality 1 electric power 1 electric power systems 1 electric rates 1 electric vehicles 1 electricity 1 electricity storage 1 electrification 1 electrocatalysts 1 electrolysis 1 empirical Bayes estimator 1 employee motivation 1 employee reviews 1 employee selection 1 employment growth 1 energy 1 energy economics 1 energy industries 1 energy policy 1 energy storage 1 energy tax 1 energy-storage 1 enforcement actions 1 entrenchment 1 environmental responsibility 1 environmental social and governance (ESG) 1 environmental, Social and Governance (ESG) 1 environmental, social, & governance factors 1 equilibrium 1 equity 1 equity (law) 1 equity participations 1 esg reporting 1 estimation 1 estimation theory 1 event studies 1 event study (finance) 1 evidentialism 1 exchange traded funds (ETFs) 1 executive function 1 executive incentive-compensation 1 exogenous shock 1 expectations management 1 expected future cash flows 1 fabrication (manufacturing) 1 fans 1 financial accountability 1 financial accounting and reporting 1 financial crisis 1 financial disclosures 1 financial executives 1 financial institutions 1 financial intermediation 1 financial materiality 1 financial metrics 1 financial misreporting 1 financial reporting complexity 1 financial reporting transparency 1 financial statement analysis 1 financial statements twenty-first century 1 financing 1 fire sale 1 firing 1 firm boundaries 1 firm communication 1 fiscal policy 1 fixed effects 1 fleet optimization 1 flexibility 1 food supply 1 forecast errors 1 forecasts 1 foreign bank account laws Foreign Account Tax Compliance Act (U.S.) 1 foreign corporations 1 foreign investment 1 foreign investment laws 1 forensic accounting 1 fossil fuel power plants 1 fossil fuels 1 fraud 1 frogs 1 fundamental analysise 1 fundamental investing 1 fundamental risk assessment 1 futures studies 1 g01 1 g12 1 g14 1 g17 1 g24 1 gas companies 1 gender diversity 1 gender inequality 1 general equilibrium 1 general manager 1 generalized difference-in-differences 1 generative AI 1 global capital 1 globalization 1 governance 1 governance failure 1 government agencies 1 government aid 1 government business enterprises 1 government ownership 1 green bond 1 green bonds 1 greenhouse gas emissions 1 greenhouse gases 1 greenwashing 1 growth 1 growth strategy 1 half-truths 1 hedge fund activists 1 hedge funds 1 higher education 1 historical cost 1 hockey on television 1 holdup 1 household accounting and finance 1 human + AI 1 hydrogen production 1 hydrogen-production 1 idiosyncratic risk (securities) 1 ifrs 1 imperfect information 1 implicit claims 1 incentive contract 1 income shifting (taxation) 1 individuals' preferences 1 industrial decarbonization 1 industrial management 1 industrial policy 1 industry classification 1 industry factors 1 information awareness 1 information environment 1 information inequality 1 information integration 1 information processing costs 1 information quality 1 informational efficiency 1 informational feedback 1 informed and unformed traders 1 informed consent (medical law) 1 informed decision-making 1 initial public offerings 1 insidertrading 1 inspection & review 1 institutional logics 1 institutional ownership (stocks) 1 institutional shareholder voting 1 instrumental variables (statistics) 1 intangible assets 1 integrated reporting 1 integrated reporting (corporation reports) 1 intellectual property 1 interactions 1 interactive communication 1 interest rate risk 1 interest rates 1 intermediate goods 1 intermediation (finance) 1 intermittent electricity generation 1 internal controls 1 internal talent development 1 internalization (psychology) 1 internalizing externalities 1 international accounting