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Keywords
82
earnings announcements
62
disclosure
54
accounting
45
financial reporting
43
M41
37
business
36
entrepreneurship
34
financial statements
32
conservatism
32
economics
31
finance
30
corporate governance
27
attention
27
implied volatility
27
job search
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option prices
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model-free implied skewness
26
skewness
26
strategy and general management
26
volatility surface
23
implicit claims
23
job prospects
23
recruitment
21
G14
21
corporate finance and governance
21
earnings management
21
investors
20
market efficiency
20
valuation
18
board of directors
18
sports
18
voluntary disclosure
17
business enterprises
17
investment
16
auditing, earnings management, governance
16
ethics and social responsibility
16
stock prices
15
executive compensation
13
information asymmetry
12
accounting standards
12
corporate profits
12
financial markets and investment strategies
11
fair value accounting
10
accounting and control
10
fair value
10
financial performance
10
marketing
10
mathematics
9
D82
9
G12
9
capital markets
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human capital
9
innovation
9
law
9
media
9
political science
9
venture capital
8
ESG
8
M48
8
accounting fraud
8
accruals
8
analysts
8
auditing
8
capital market
8
cost of capital
8
diversity
8
econometrics
8
empirical research
8
impact
8
investments
8
liquidity
8
m41
8
managerial incentives
8
performance measurement
8
renewable energy
7
G11
7
G21
7
M40
7
accounting quality
7
bank regulation
7
bias
7
efficient market theory
7
g11
7
information acquisition
7
insider trading
7
labor incentives
7
management
7
monetary economics
7
regulation
7
return predictability
7
social impact
7
sustainability
7
tax
7
trading volume
6
CEO compensation
6
acquisitions
6
adverse selection
6
asymmetric information
6
carbon accounting
6
climate change
6
corporate taxation and avoidance
6
cost accounting
6
credit risk
6
earnings
6
economics and econometrics
6
enterprise value
6
equity valuation
6
expected returns
6
financial accounting
6
fund raising
6
impact investing
6
information processing
6
levelized cost
6
microeconomics
6
patent litigation
6
pricing
6
proprietary costs
6
rate of return on stocks
6
reputation
6
shareholder voting
6
start-ups
6
vertical integration
6
wages
5
G34
5
IPO
5
analyst forecasts
5
banks
5
business groups
5
competition
5
credit ratings
5
debt
5
earnings forecasting
5
employment
5
epistemology
5
externalities
5
financial crisis
5
financial disclosure
5
financial markets
5
financial reporting and valuation research
5
globalization
5
growth strategy
5
incentives
5
information content
5
information theory in economics
5
investment information
5
levelized cost of electricity
5
limited attention
5
mergers & acquisitions
5
moral hazard
5
mutual funds
5
net operating losses
5
organizational performance
5
philosophy
5
private information
5
professional sport
5
profitability
5
proxy advisory firms
5
psychology
5
retail investors
5
reverse mergers
5
risk
5
risk management in business
5
scenario-based valuations
5
short selling
5
social media
5
spillovers
5
stock exchanges
5
strategic planning
5
target prices
5
tax incentives
5
taxation and compliance studies
5
uncertainty
5
value relevance
4
D83
4
G32
4
accounting research
4
actuarial science
4
anomalies
4
assets (accounting)
4
audit quality
4
bank management
4
banking industry
4
bankruptcy
4
biology
4
business communication
4
carbon emissions
4
cash flow
4
certification
4
computer science
4
coordination role of disclosure
4
corporate accounting
4
corporate finance
4
corporations
4
debt contracts
4
discretionary accruals
4
ecology
4
economic development
4
electric power production
4
energy storage
4
environmental
4
field experiment
4
financial analysts
4
financial institutions
4
financial reporting quality
4
financial risk
4
financial system
4
impact investment
4
incentive
4
income shifting
4
industrial organization
4
information sharing
4
insider trading in securities
4
international financial reporting standards
4
learning-by-doing
4
leverage
4
liquidity (economics)
4
mandatory disclosure
4
mispricing
4
misreporting
4
politics
4
price discovery
4
prices
4
public economics
4
quality (philosophy)
4
real effects
4
related party transactions
4
solar PV
4
solar energy
4
stakeholders
4
start-up
4
tax planning
4
textual analysis
4
turnover
4
wind power
3
CEO labor market
3
Corporate governance
3
EDGAR search traffic
3
G10
3
G38
3
G39
3
H25
3
H26
3
IPOs
3
M12
3
M21
3
M4
3
MLB
3
NBA
3
NFL
3
NHL
3
PCAOB
3
SEC
3
abnormal returns
3
access to information
3
accounting practice
3
accrual accounting
3
accrual basis accounting
3
algorithmic trading
3
arbitrage costs
3
archaeology
3
audit fees
3
audit partner tenure
3
auditor independence
3
auditor rotation
3
available for sale securities
3
balance sheet
3
bank failure prediction
3
banking laws
3
business forecasting
3
business models
3
business size
3
c51
3
capital adequacy
3
capital costs
3
cash
3
causal inference
3
cheap talk
3
classification and regression trees
3
client relations
3
co-search
3
commercial banks
3
competition (biology)
3
conference calls
3
corporate disclosures
3
cost competitiveness
3
cost estimation
3
debt covenants
3
dissemination
3
earnings pressure
3
economic competition
3
economic shock
3
electric vehicles
3
electrolysis
3
employees
3
employment growth
3
energy
3
entrepreneurial finance
3
equity
3
equity (law)
3
exchange traded funds (ETFs)
3
executive pay
3
executives
3
expectation (psychology)
3
expectations management
3
financial economics
3
financial instruments
3
financial market reaction
3
financial misreporting
3
financial statement analysis
3
firm communication
3
firm value
3
fixed effects model
3
full cost
3
fundraising
3
geometry
3
going public (securities)
3
human resources
3
hydrogen
3
individual investors
3
industrial capacity
3
industry classification
3
information
3
information uncertainty
3
informational efficiency
3
initial public offering
3
innovation box
3
institutional investors
3
institutional shareholder voting
3
intangible assets
3
integrated reporting
3
intermediation (finance)
3
international expansion
3
investment decision-making
3
investment inefficiently
3
investment performance
3
investor response
3
investor sentiment
3
job creation
3
judicial efficiency
3
l25
3
labour economics
3
levelized cost of energy
3
life-cycle cost
3
loan default contagion
3
loans
3
management forecasts
3
managerial incentives for the accounting function
3
marginal cost
3
market access
3
market economy
3
market for innovation
3
market timing
3
measurement error
3
measurement errors
3
municipal bonds
3
optimism
3
overvaluation
3
partnerships
3
patents
3
performance pay
3
price dynamics
3
price efficiency
3
price informativeness
3
price regulation
3
pricing efficiency
3
private equity
3
procyclicality
3
productivity
3
public companies
3
real earnings management
3
realized gains and losses
3
recycling
3
regulatory capital
3
regulatory enforcement
3
return volatility
3
revealed preference
3
risk-weighted assets
3
riskiness of banks
3
savings
3
security lending
3
social entrepreneurship
3
social investments
3
social issues
3
social responsibility
3
statistics
3
stock (firearms)
3
stock pricing
3
stocks (finance)
3
structural estimation
3
tax avoidance
3
tax havens
3
tax policy
3
taxes
3
taxpayer compliance
3
television
3
time series analysis
3
tobin's q
3
trading costs
3
trading hours
3
transfer pricing
3
transportation services
3
valuation (finance)
3
verification
3
volatility
3
wage differentials
2
Accrual accounting
2
BNPL
2
Bayesian persuasion
2
CDS
2
CEO
2
CEO incentives
2
China
2
Chinese equity markets
2
Chinese security markets
2
D86
2
DEI
2
E32
2
EEO-1
2
ESG assurance
2
FOIA
2
FinTech
2
G02
2
G15
2
G17
2
G18
2
G20
2
G24
2
G28
2
G3
2
G41
2
IASB
2
IFRS
2
IP box
2
L14
2
L20
2
M10
2
M45
2
Q42
2
Q53
2
Q54
2
R&D
2
SEC investigations
2
SFAS 123R
2
Tick Size Pilot
2
accountant
2
accounting conservatism
2
accounting firms
2
accounting harmonisation
2
accounting measurement
2
accounting research and practice
2
accounting-based anomalies
2
actively managed funds
2
advertising
2
agri-business
2
agricultural ecosystem
2
agriculture value chain
2
alignment
2
ambiguity aversion
2
analytics
2
annual bonus
2
annual reports
2
asset management
2
asset securitizations
2
asymmetric timeliness
2
attitudes of capitalists & financiers
2
auction theory and applications
2
auctions
2
audit opinions
2
audit process
2
audit report
2
auditing fees
2
auditor fees
2
auditor reporting
2
automation
2
bank risk
2
battery storage
2
behavioral finance
2
benchmarking (management)
2
big data
2
board of director networks
2
bond funds
2
bond market
2
bonus contracts
2
book-to-market ratios
2
borrowers
2
business & politics
2
business analysts
2
business cycles
2
business executive
2
business growth
2
business strategy
2
c13
2
capacity planning
2
capital assets pricing model
2
capital market regulation
2
capital structure
2
capitalists & financiers
2
carbon capture
2
carbon reduction
2
carbon reporting
2
carbon sequestration
2
cash flow forecasting
2
cash flow statements
2
cash flows
2
causal inferences
2
cement production
2
chief executive officers
2
clean energy vehicles
2
climate change policy and economics
2
coach
2
comparability
2
compensation disclosures
2
compensation discussion and analysis
2
compensation governance
2
competitive strategy
2
conceptual framework
2
conditional conservatism
2
consolidated financial statements
2
consolidation
2
consumer credit
2
consumer demographics
2
consumers
2
consumption
2
contracts
2
control rights
2
control variables
2
cooperative tax compliance
2
corporate debt
2
corporate governance (ESG)
2
corporate governance research
2
corporate purposes
2
corporate social responsibility
2
corporate strategy
2
corporate tax
2
corporate taxation
2
corporate taxes
2
cost innovation
2
cost structure
2
country factors
2
coverage
2
credibility
2
credit risk and financial regulations
2
credit spreads
2
creditors
2
crime
2
critical analysis
2
cross-sectional method
2
debit cards
2
debt contracting
2
debt-contract design
2
decarbonization
2
default prediction
2
delegated investment decision
2
depreciation
2
difference of opinions
2
disaggregated cost disclosure
2
disaggregation
2
disagreement
2
disclosure externalities
2
disclosure of nonfinancial information
2
distraction
2
distress
2
divergence of beliefs
2
diversity disclosure
2
double materiality
2
double taxation
2
downside risk
2
dynamic contracting
2
e37
2
early-stage companies
2
earnings announcement notifications
2
earnings announcement premium
2
earnings announcement scheduling
2
earnings announcement timing
2
earnings betas
2
earnings disaggregation
2
earnings forecast exclusions
2
earnings manipulation
2
earnings response coefficients
2
earnings surprise
2
earnings transparency
2
economic forecasting
2
economic impact
2
economically linked firms
2
education
2
emerging markets
2
enforcement actions
2
engineering
2
entrepreneurial management
2
environmental economics
2
environmental responsibility
2
environmental science
2
environmental social and governance (ESG)
2
exogenous shock
2
expansion
2
experimental behavioral economics studies
2
experimental design
2
fans
2
field research
2
finance, accounting and control
2
financial accounting and reporting
2
financial crises
2
financial intermediation
2
financial leverage
2
financial management
2
financial ratios
2
financial reporting transparency
2
financial research
2
financing
2
fire sale
2
firm
2
firm boundaries
2
fixed effects
2
fleet optimization
2
forecasts
2
foreign bank account laws Foreign Account Tax Compliance Act (U.S.)
2
foreign investment
2
foreign investment laws
2
frogs
2
fundamental investing
2
fundamental risk assessment
2
g01
2
g12
2
g14
2
g17
2
g24
2
gas companies
2
gender inequality
2
general equilibrium
2
general manager
2
global capital
2
government business enterprises
2
green bonds
2
greenhouse gas emissions
2
gross margins
2
hiring
2
historical cost
2
history
2
household accounting and finance
2
ifrs
2
impact measurement
2
impact measurement and management
2
imperfect information
2
income statement
2
income statements
2
industrial decarbonization
2
industrial management
2
industry factors
2
information environment
2
information inequality
2
information quality
2
informational feedback
2
informed and unformed traders
2
informed decision-making
2
initial public offerings
2
institutional ownership (stocks)
2
intangible property
2
interactions
2
intermediate goods
2
intermittent electricity generation
2
internal controls
2
internalization (psychology)
2
international business
2
international business enterprises
2
international equity valuation
2
international financial institution
2
international tax
2
internet
2
investment (military)
2
investment policy
2
investment risk
2
investor attention
2
investor inattention
2
investor relations
2
investor relations (corporations)
2
investor sophistication
2
job destruction
2
journalism
2
key performance indicators
2
labor market
2
leaks (disclosure of information)
2
learned profession
2
learning effects
2
learning‐by‐doing
2
liability
2
limited liability
2
linguistic analysis
2
liquidity trading
2
local economy
2
local households
2
long-short strategies
2
long-term incentive programs
2
long‐run marginal cost
2
management controls
2
management of crises
2
management science and operations research
2
manager pay
2
managerial opportunism
2
marginal abatement cost
2
market
2
market attention
2
market entry
2
market liquidity
2
market prices
2
market reform in China
2
market sentiment
2
market volatility
2
market-to-book ratio
2
marketplace
2
markets
2
measurement
2
mechanical engineering
2
merger and competition analysis
2
mergers & acquisitions (M&A)
2
mergers and acquisitions
2
momentum spillovers
2
monetary policy
2
mood
2
multinational firms
2
multinational organizations
2
myth
2
natural gas reserves
2
natural resource economics
2
net losses
2
net-zero pledges
2
new economy
2
noise trade
2
non-GAAP earnings
2
non-financial disclosure
2
non-profit organizations
2
operational volatility
2
operations
2
opportunism
2
option pricing
2
options (finance)
2
organizational risk
2
organizational structure
2
organizational transparency
2
owner
2
patent
2
patent markets
2
pay for performance
2
pecuniary externalities
2
peer firm
2
pensions
2
performance
2
performance dispersion
2
pessimism
2
petroleum companies
2
petroleum reserves
2
photovoltaic power systems
2
physics
2
platform
2
player
2
players
2
political costs
2
potato crop
2
power-to-gas
2
price cutting
2
price increases
2
private communication
2
private equity and venture capital
2
private firm disclosures
2
private firms
2
probability theory
2
process innovation
2
product (mathematics)
2
product disclosure
2
professional sporting club
2
prosperous society
2
proxy advisors
2
public disclosure
2
public firm presence
2
public policy
2
public subsidies
2
puzzles
2
rate of return
2
rate-of-return regulation
2
rational expectations
2
relative performance evaluation
2
reporting
2
research
2
research insights
2
research methods
2
resource allocation
2
restatements
2
retail trading
2
return prediction
2
returns
2
revenue creation
2
revenue destruction
2
revenue management
2
revolving door
2
risk and uncertainty
2
risk aversion
2
risk disclosure
2
risk management
2
risk-taking
2
sabermetrics
2
scaling
2
second life applications
2
securities
2
securities regulation
2
securities trading
2
senior leadership teams
2
share issuance
2
short interest rebates
2
short-selling
2
signal-precision
2
small farmer
2
social
2
social and governance (ESG)
2
social disclosure
2
social services
2
social washing
2
socially responsible investing (SRI)
2
solar power
2
sport management
2
sports > marketing
2
sports administration
2
sports league
2
startups
2
state ownership
2
stock market
2
stock option repricing
2
stock options
2
stock warrants
2
stock-based compensation
2
stocks
2
strategic alliances
2
strategic auditing
2
strategic disclosure
2
strategy formulation
2
subsidiaries
2
succession planning
2
support groups
2
sustainability reporting
2
sustainable investing
2
synthesis
2
tax evasion
2
tax noncompliance
2
tax rates
2
tax reform
2
taxation
2
taxation economics
2
teams
2
technological closeness
2
technological innovations
2
technology
2
technology industry
2
technology momentum
2
time-of-use pricing
2
uncertain risk
2
uncertain tax positions
2
uncertainty (information theory)
2
underpricing
2
unemployment
2
used batteries
2
valuation model
2
value (economics)
2
veil piercing
2
volatility (securities)
2
wage
2
warrants
2
weather
2
women
2
workforce diversity
1
401(k)
1
AI agents
1
Accounting Irregularities
1
AgTech
1
Agency Problems
1
American Jobs Creation Act of 2004 (U.S.)
1
Buy American policy
1
CEO recruitment
1
CEO scorecard
1
CEO succession
1
CEO succession planning
1
CEO turnover
1
Capital Purchase Program
1
Chapek
1
Covid-19
1
D72
1
Disney
1
ESG metrics
1
ESG reporting
1
Environmental, Social, and Governance
1
Europe
1
Evaluation of CEO talent
1
F23
1
F42
1
FASB
1
FIFA
1
FIN 48
1
Fannie Mae
1
G30
1
GAAP
1
GM exits
1
GSE
1
General Counsel
1
Glass Lewis
1
Google ticker search
1
Green Bonds
1
H24
1
IAS
1
IAS 39
1
IPO (initial public offering)
1
ISS
1
IT security
1
Iger
1
India
1
Initial Public Offering (IPO)
1
Internal Monitors
1
International Financial Reporting Standards
1
International Financial Reporting Standards (IFRS)
1
Investor Responsibility Research Center (IRRC)
1
J3
1
JEL codes: H24
1
JOBS Act
1
Jobs Act
1
John Hendricks
1
K34
1
LPS
1
Labor market for CEO talent
1
Likert scale
1
M12 bonus plans
1
M13
1
M14
1
M42
1
M43
1
M52
1
MBS
1
MD&A
1
Major League baseball
1
Municipal Bonds
1
Nobel Prizes
1
Peer Groups
1
Performance-based Incentives
1
Photovoltaic power systems
1
RSN television ratings
1
Rate of return
1
Regional Sports Network
1
SEC enforcement actions
1
SEC regulation
1
SFAS 123
1
SVI
1
Socially Responsible Investing (SRI)
1
South Africa
1
Spain
1
Staggs
1
Street earnings
1
Succession planning
1
Troubled Asset Relief Program
1
World Cup
1
XBRL
1
YES Network
1
accelerator
1
accountants
1
accounting and organizational management
1
accounting education
1
accounting fundamentals
1
accounting guidelines
1
accounting information
1
accounting irregularities
1
accounting literature
1
accounting policies
1
accounting procedures
1
accounting specialists
1
accrual
1
actions & defenses (law)
1
activists
1
administrative fees
1
adoption des IFRS
1
adoption of IFRS
1
adventure race
1
advisors
1
advocacy
1
agency (law)
1
agency conflicts
1
agency problems
1
aggregation
1
aggregation (statistics)
1
agriculture
1
algorithm
1
algorithmic trading (securities)
1
alliances
1
allocative efficiency
1
allocative efficiency (economics)
1
alternative data
1
ambiguity
1
analysis of variance
1
analyst reports
1
analysts' forecasts
1
announcements
1
anti-dilution
1
antitakeover provisions
1
antitrust law
1
applications
1
appraisers
1
apps
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