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Miniature of The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance
The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance
  • GSB Authors: Stefan Reichelstein
  • Date: 2021-08-05
  • Publication Type: Articles
  • Publication: Review of Accounting Studies
Miniature of Unexpected Distractions and Investor Attention to Corporate Announcements
Unexpected Distractions and Investor Attention to Corporate Announcements
  • GSB Authors: Ron Kasznik
  • Date: 2021-07-28
  • Publication Type: Articles
  • Publication: Review of Accounting Studies
Miniature of Playing-Side Analytics in Team Sports: Multiple Directions, Opportunities, and Challenges
Playing-Side Analytics in Team Sports: Multiple Directions, Opportunities, and Challenges
  • GSB Authors: George Foster
  • Date: 2021-07-05
  • Publication Type: Articles
  • Publication: Frontiers in Sports and Active Living
Miniature of Debt and Voluntary Disclosure
Debt and Voluntary Disclosure
  • GSB Authors: Anne Beyer
  • Date: 2021-07-01
  • Publication Type: Articles
  • Publication: The Accounting Review
Miniature of Non‐answers During Conference Calls
Non‐answers During Conference Calls
  • GSB Authors: David Larcker
  • Date: 2021-05-21
  • Publication Type: Articles
  • Publication: Journal of Accounting Research
Miniature of Human Capital Disclosure: What Do Companies Say about Their “Most Important Asset”?
Human Capital Disclosure: What Do Companies Say about Their “Most Important Asset”?
  •   PDF
  • GSB Authors: John Kepler | David Larcker | Brian Tayan
  • Date: 2021-05-05
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
  • GSB Authors: Charles Lee
  • Date: 2021-05-01
  • Publication Type: Articles
  • Publication: The Accounting Review
Miniature of Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
  • GSB Authors: Jungho Choi
  • Date: 2021-04-29
  • Publication Type: Articles
  • Publication: Journal of Accounting Research
Miniature of Private Communication Among Competitors and Public Disclosure
Private Communication Among Competitors and Public Disclosure
  • GSB Authors: John Kepler
  • Date: 2021-04-24
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of The Innovation Consequences of Mandatory Patent Disclosures
The Innovation Consequences of Mandatory Patent Disclosures
  • GSB Authors: Jinhwan Kim
  • Date: 2021-04-24
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of Financial Flexibility and Corporate Employment
Financial Flexibility and Corporate Employment
  •   PDF
  • GSB Authors: Rebecca Lester
  • Date: 2021-04-01
  • Subject: Accounting | Corporate Governance | Leadership
  • Publication Type: Working Papers
Miniature of Learning About Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation
Learning About Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation
  • GSB Authors: Anne Beyer | Kevin Smith
  • Date: 2021-03-18
  • Publication Type: Articles
  • Publication: Journal of Accounting and Economics
Miniature of Protests from Within: Engaging with Employee Activists
Protests from Within: Engaging with Employee Activists
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  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2021-03-08
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from Pcaob Data
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from Pcaob Data
  • GSB Authors: Brandon Gipper
  • Date: 2021-03-01
  • Publication Type: Articles
  • Publication: The Accounting Review
Miniature of Calendar Rotations: A New Approach for Studying the Impact of Timing Using Earnings Announcements
Calendar Rotations: A New Approach for Studying the Impact of Timing Using Earnings Announcements
  • GSB Authors: Suzie Noh
  • Date: 2021-01-30
  • Publication Type: Articles
  • Publication: Journal of Financial Economics
Miniature of Transitioning to Clean Energy Transportation Services: Life-Cycle Cost Analysis for Vehicle Fleets
Transitioning to Clean Energy Transportation Services: Life-Cycle Cost Analysis for Vehicle Fleets
  • GSB Authors: Stefan Reichelstein
  • Date: 2021-01-06
  • Publication Type: Articles
  • Publication: Applied Energy
Miniature of Gaming the System: Three “Red Flags” of Potential 10b5-1 Abuse
Gaming the System: Three “Red Flags” of Potential 10b5-1 Abuse
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2021-01-01
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Board of Directors: Duties and Liabilities
Board of Directors: Duties and Liabilities
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of CEO Compensation
CEO Compensation
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  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Shareholders & Shareholder Activism
Shareholders & Shareholder Activism
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Board of Directors: Structure and Consequences
Board of Directors: Structure and Consequences
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  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Introduction to Corporate Governance
Introduction to Corporate Governance
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  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of ESG and Stakeholders
ESG and Stakeholders
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of Financial Reporting and External Audit
Financial Reporting and External Audit
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
Miniature of International Corporate Governance
International Corporate Governance
  •   PDF
  • GSB Authors: David Larcker | Brian Tayan
  • Date: 2020-12-30
  • Subject: Accounting | Corporate Governance
  • Publication Type: Academic Publications
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39 Journal of Accounting and Economics 33 Review of Accounting Studies 30 Journal of Accounting Research 30 The Accounting Review 18 Journal of Financial Economics 11 Management Science 6 The Journal of Finance 6 The Review of Financial Studies 4 The RAND Journal of Economics 3 Accounting Horizons 3 Accounting, Organizations and Society 2 Abacus 2 Accounting and Business Research 2 Energy Policy 2 European Accounting Review 2 European Financial Management 2 Foundations and Trends in Accounting 2 Journal of Corporate Finance 2 Nature Communications 2 Renewable & Sustainable Energy Reviews 2 Review of Finance 1 Accounting & Finance 1 Accounting Perspectives 1 Accounting in Europe 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 Frontiers in Sports and Active Living 1 Journal of Accounting Literature 1 Journal of Applied Corporate Finance 1 Journal of Business Economics 1 Journal of Business Finance & Accounting 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 Economic Studies

29 financial statements 25 M41 24 disclosure 21 investors 20 earnings announcements 15 business enterprises 15 stock prices 14 corporate governance 13 G14 13 accounting 13 earnings management 12 corporate profits 12 executive compensation 10 valuation 10 voluntary disclosure 9 board of directors 9 fair value accounting 9 information asymmetry 9 investment 8 capital market 8 financial reporting 8 labor incentives 7 accounting standards 7 enterprise value 7 investments 7 market efficiency 7 rate of return on stocks 7 tax incentives 6 ESG 6 M48 6 chief executive officers 6 entrepreneurship 6 financial disclosure 6 financial markets 6 financial performance 6 liquidity 6 organizational performance 5 D82 5 G12 5 G34 5 assets (accounting) 5 cash flow 5 climate change 5 economics 5 efficient market theory 5 fair value 5 financial risk 5 impact 5 information theory in economics 5 m41 5 managerial incentives 5 pricing 5 renewable energy 5 stocks (finance) 5 wages 4 CEO compensation 4 G21 4 G38 4 M40 4 accounting fraud 4 accounting quality 4 accruals 4 attention 4 banking industry 4 capital markets 4 corporate accounting 4 corporations 4 cost of capital 4 cross-sectional method 4 diversity 4 earnings forecasting 4 economic competition 4 economic impact 4 empirical research 4 executives 4 externalities 4 g11 4 going public (securities) 4 impact investing 4 impact investment 4 incentives 4 information 4 information acquisition 4 innovation 4 insider trading in securities 4 investment information 4 levelized cost 4 mergers & acquisitions 4 moral hazard 4 performance measurement 4 prices 4 return predictability 4 risk management in business 4 spillovers 4 strategic planning 4 sustainability 4 trading volume 4 uncertainty 3 Corporate governance 3 G11 3 H25 3 H26 3 M12 3 abnormal returns 3 accrual basis accounting 3 analysts 3 auditing 3 bank regulation 3 banking laws 3 bankruptcy 3 business size 3 causal inference 3 conservatism 3 corporate finance 3 corporate taxes 3 cost accounting 3 credit ratings 3 credit risk 3 econometrics 3 economic development 3 electric power production 3 employment 3 ethics and social responsibility 3 expectation (psychology) 3 expected returns 3 finance 3 financial instruments 3 financial market reaction 3 financial research 3 human capital 3 information processing 3 information sharing 3 insider trading 3 institutional investors 3 international business enterprises 3 job search 3 limited attention 3 liquidity (economics) 3 loans 3 market volatility 3 misreporting 3 monetary incentives 3 net operating losses 3 pay for performance 3 private information 3 professional sport 3 profitability 3 proprietary costs 3 proxy advisory firms 3 rate of return 3 regression analysis 3 regulation 3 retail investors 3 returns 3 stock exchanges 3 tax benefits 3 vertical integration 3 wind power 2 American Jobs Creation Act of 2004 (U.S.) 2 CEO incentives 2 CEO labor market 2 D83 2 G10 2 G15 2 G32 2 G39 2 IPOs 2 International Financial Reporting Standards 2 M4 2 M45 2 M52 2 MLB 2 NBA 2 NHL 2 accounting research 2 actions & defenses (law) 2 adverse selection 2 analyst forecasts 2 annual bonus 2 asset management 2 asymmetric information 2 bank management 2 banks 2 benchmarking (management) 2 bias 2 bid-ask spread 2 blue bond 2 bond market 2 bonus contracts 2 business & politics 2 business analysts 2 business communication 2 business forecasting 2 business groups 2 business tax 2 c51 2 capital costs 2 carbon accounting 2 carbon emissions 2 carbon reduction 2 carbon sequestration 2 competition 2 conservatism (accounting) 2 consumers 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 2 decision making 2 discretionary accruals 2 dissemination 2 dynamic models 2 economic forecasting 2 economic shock 2 employees 2 employment tenure 2 environmental 2 environmental social & governance factors 2 equity incentives 2 equity valuation 2 executive pay 2 experimental design 2 field experiment 2 field research 2 financial analysts 2 financial crises 2 financial leverage 2 financial management 2 financial ratios 2 financial reporting quality 2 firm 2 firm value 2 fixed effects model 2 fixed income 2 forecasting 2 full cost 2 gross margins 2 impact measurement 2 impact measurement and management 2 implied volatility 2 income shifting 2 individual investors 2 industrial capacity 2 information content 2 initial public offering 2 innovation box 2 innovations in business 2 intangible property 2 international financial reporting standards 2 investment decision-making 2 investment performance 2 investment policy 2 investment risk 2 investor relations 2 investor relations (corporations) 2 job creation 2 key performance indicators 2 l25 2 learning-by-doing 2 levelized cost of electricity 2 levelized cost of energy 2 long-term incentive programs 2 management forecasts 2 mandatory disclosure 2 market 2 market access 2 market value 2 marketing 2 markets 2 measurement 2 measurement errors 2 media 2 mergers and acquisitions 2 net losses 2 organizational risk 2 organizational transparency 2 patent litigation 2 patent suits 2 photovoltaic power systems 2 price informativeness 2 price regulation 2 private equity 2 probability theory 2 productivity 2 proxy advisors 2 public companies 2 quality 2 real effects 2 related party transactions 2 reporting 2 reputation 2 research 2 return volatility 2 reverse mergers 2 risk 2 risk assessment 2 risk aversion 2 risk disclosure 2 risk-taking behavior 2 savings 2 scenario-based valuations 2 securities 2 shareholder voting 2 short selling 2 social impact 2 social media 2 solar energy 2 stakeholders 2 stockholders 2 strategy and general management 2 structural estimation 2 structural models 2 target prices 2 tax 2 tax credits 2 tax cuts 2 tax evasion 2 taxation 2 taxation economics 2 taxes 2 taxpayer compliance 2 time series analysis 2 tobin's q 2 trading hours 2 transfer pricing 2 uncertainty (information theory) 2 unemployment 2 value (economics) 2 value relevance 2 wind 1 AI-enabled services 1 Accounting Irregularities 1 Accrual accounting 1 Agency Problems 1 BNPL 1 Bayesian persuasion 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 EEO-1 1 ESG assurance 1 ESG metrics 1 Evaluation of CEO talent 1 F23 1 F42 1 FIN 48 1 FOIA 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 Green Bonds 1 H24 1 IFRS 1 IFRS 13 1 IP box 1 IPO 1 ISS 1 Iger 1 Internal Monitors 1 International Financial Reporting Standards (IFRS) 1 JOBS Act 1 K34 1 L14 1 L20 1 Labor market for CEO talent 1 Likert scale 1 M10 1 M13 1 M21 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 Socially Responsible Investing (SRI) 1 South Africa 1 Staggs 1 Standard & Poor's 500 Index 1 Street earnings 1 Succession planning 1 Tick Size Pilot 1 United States Jumpstart Our Business Startups Act 1 United States Sarbanes-Oxley Act of 2002 1 academia 1 access to information 1 accountants 1 accounting conservatism 1 accounting education 1 accounting firms 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 adoption des IFRS 1 adoption of IFRS 1 advisors 1 advocacy 1 agency (law) 1 agency theory 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 analysts and fair value 1 analysts' forecasts 1 analytics 1 and scope (L25) 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 audiences 1 audit 1 audit fees 1 audit opinions 1 audit partner tenure 1 audit process 1 audit quality 1 audit report 1 auditing fees 1 auditor independence 1 auditor reporting 1 auditor rotation 1 auditors 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 bank risk 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 beta 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 bookkeeping 1 borrowers 1 brand 1 bribery 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 cannibalization effect 1 capacity investment 1 capacity planning 1 capital adequacy 1 capital and ownership structure 1 capital assets pricing model 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 reporting 1 carbon taxes 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 cheap talk 1 classification 1 classification and regression trees 1 clean energy 1 clean energy grid 1 clean energy vehicles 1 client relations 1 club management 1 co-search 1 coach 1 coach exits 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 consumption 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 competitiveness 1 cost control 1 cost estimation 1 cost innovation 1 cost shielding 1 cost structure 1 counterparty risk 1 country factors 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-listing 1 cross‐border deposits 1 cultural pluralism 1 debate 1 debit cards 1 debt 1 debt contracting 1 debt contracts 1 debt covenants 1 debt-contract design 1 decarbonization 1 decision making in business 1 default prediction 1 delayed information processing 1 delegated investment decision 1 depreciation 1 derivative securities 1 descriptive statistics 1 design choices 1 developed countries 1 difference of opinions 1 digital assets 1 direct costing 1 directors 1 disaggregated cost disclosure 1 disaggregation 1 disagreement 1 disclosure dynamics 1 disclosure externalities 1 disclosure in accounting 1 disclosure of nonfinancial information 1 disclosure pricing 1 disclosure processing costs 1 discretionary disclosure 1 discrimination 1 dispatchable power 1 dispersion 1 distraction 1 distress 1 divergence of beliefs 1 diversification 1 diversity & inclusion policies 1 diversity disclosure 1 diversity in the workplace 1 double materiality 1 downside risk 1 duty to update 1 dynamic contracting 1 dynamic earnings management 1 dynamic programming 1 e37 1 early-stage companies 1 early-stage venture 1 earnings 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 pressure 1 earnings quality 1 earnings response coefficients 1 earnings surprise 1 earnings targets 1 earnings timeliness 1 earnings transparency 1 ecological impact 1 economic conditions in europe 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 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 environmental responsibility 1 environmental social and governance (ESG) 1 environmental, Social and Governance (ESG) 1 equilibrium 1 equities 1 equity 1 equity (law) 1 equity participations 1 esg assurance 1 esg reporting 1 estimation 1 estimation theory 1 european adoption of ifrs 1 event studies 1 evidentialism 1 exchange traded funds 1 exchange traded funds (ETFs) 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 disclosure laws 1 financial disclosures 1 financial executives 1 financial institutions 1 financial intermediation 1 financial metrics 1 financial misreporting 1 financial reporting complexity 1 financial reporting transparency 1 financial risk and risk management 1 financial services industry 1 financial statement analysis 1 financial statements twenty-first century 1 financing 1 financing policy 1 fire sale 1 firing 1 firm behavior: empirical analysis (D22) 1 firm boundaries 1 firm communication 1 firm performance: size 1 firms 1 fiscal policy 1 fixed effects 1 fixed income securities (G12) 1 fleet optimization 1 flexibility 1 food supply 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 global capital 1 global financial reporting 1 globalization 1 goodwill (G32) 1 governance 1 governance failure 1 government agencies 1 government aid 1 government business enterprises 1 government ownership 1 government regulation 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 capital disclosures 1 human resources 1 hydrogen production 1 hydrogen-production 1 iaS 39 1 idiosyncratic risk (securities) 1 ifrs 1 imperfect information 1 implicit claims 1 incentive awards 1 incentive contract 1 income shifting (taxation) 1 industrial decarbonization 1 industrial management 1 industrial policy 1 industry classification 1 industry factors 1 information awareness 1 information environment 1 information financière internationale 1 information inequality 1 information integration 1 information processing costs 1 information quality 1 information uncertainty 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 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 interactive data 1 interest rate risk 1 interest rates 1 intermediate goods 1 intermediation (finance) 1 intermittency 1 intermittent electricity generation 1 internal auditing 1 internal controls 1 internal talent development 1 internalization (psychology) 1 internalizing externalities 1 international accounting 1 international equity valuation 1 international financial institution 1 international financial reporting standards (ifrs) 1 international pay differences 1 international tax 1 investigations 1 investment analysis 1 investment efficiency 1 investment inefficiently 1 investor attention 1 investor inattention 1 investor perception 1 investor response 1 investor sentiment 1 investor sophistication 1 investors' information needs 1 job attributes 1 job destruction 1 job hunting 1 job performance 1 job prospects 1 job satisfaction 1 job vacancies 1 journalism 1 judicial efficiency 1 judicial proficiency 1 key performance indicators (management) 1 labor contracts 1 labor market 1 labor productivity 1 labor turnover 1 labor-market 1 latent Dirichlet allocation 1 law enforcement 1 law firms 1 lawyers 1 leaks (disclosure of information) 1 learned profession 1 learning 1 learning effects 1 learning-curves 1 learning‐by‐doing 1 least squares 1 levelized cost of carbon 1 levelized cost of energy storage 1 levelized cost of hydrogen 1 leverage 1 liabilities (accounting) 1 liability 1 life cycle costing 1 life-cycle cost 1 life-cycle cost analysis 1 limited liability 1 linear systems 1 linguistic analysis 1 liquidity trading 1 listening 1 listing of securities 1 loan default contagion 1 local economy 1 local households 1 local information 1 logit analysis 1 long-short strategies 1 long-term economic value of activism 1 long-term incentives 1 long‐run marginal cost 1 m40 1 macroeconomic models 1 management 1 management & psychology 1 management controls 1 management guidance 1 management science 1 manager pay 1 managerial incentives for the accounting function 1 managerial opportunism 1 managerial taxes 1 mandatory reporting (law) 1 manufacturing processes 1 marginal abatement cost 1 marginal cost 1 market attention 1 market capitalization 1 market equilibrium 1 market for innovation 1 market liquidity 1 market manipulation