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Miniature of Earnings Targets, Strategic Patent Sales, and Patent trolls
Earnings Targets, Strategic Patent Sales, and Patent trolls
Miniature of Firms’ Real and Reporting Responses to Taxation: A Review
Firms’ Real and Reporting Responses to Taxation: A Review
Miniature of The Innovation Consequences of Judicial Efficiency
The Innovation Consequences of Judicial Efficiency
Miniature of The Unicorn Quest: Deriving Empirical Predictions from Theory
The Unicorn Quest: Deriving Empirical Predictions from Theory
Miniature of Accounting and Innovation: Paths Forward for Research
Accounting and Innovation: Paths Forward for Research
Miniature of Fraudulent Financial Reporting and the Consequences for Employees
Fraudulent Financial Reporting and the Consequences for Employees
Miniature of Rank-And-File Accounting Employee Compensation and Financial Reporting Quality
Rank-And-File Accounting Employee Compensation and Financial Reporting Quality
Miniature of Strategic Complexity in Disclosure
Strategic Complexity in Disclosure
Miniature of Retail Bond Investors and Credit Ratings
Retail Bond Investors and Credit Ratings
Miniature of Not Just for Investors: The Role of Earnings Announcements in Guiding Job Seekers
Not Just for Investors: The Role of Earnings Announcements in Guiding Job Seekers
Miniature of Public Firm Disclosures and the Market for Innovation
Public Firm Disclosures and the Market for Innovation
Miniature of Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication
Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication
Miniature of How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market
How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market
Miniature of Causality Redux: The Evolution of Empirical Methods in Accounting Research and the Growth of Quasi-Experiments
Causality Redux: The Evolution of Empirical Methods in Accounting Research and the Growth of Quasi-Experiments
Miniature of Tax Accounting Research on Corporate Investment: A Discussion of the Impact of Ip Box Regimes on the M&a Market by Bradley, Ruf, and Robinson (2021)
Tax Accounting Research on Corporate Investment: A Discussion of the Impact of Ip Box Regimes on the M&a Market by Bradley, Ruf, and Robinson (2021)
Miniature of Cost Shielding in Executive Bonus Plans
Cost Shielding in Executive Bonus Plans
Miniature of Auditor Reporting to Bank Regulators: Effective Regulation or Regulatory Overreach?
Auditor Reporting to Bank Regulators: Effective Regulation or Regulatory Overreach?
Miniature of Private Communication Among Competitors and Public Disclosure
Private Communication Among Competitors and Public Disclosure
Miniature of The Innovation Consequences of Mandatory Patent Disclosures
The Innovation Consequences of Mandatory Patent Disclosures
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
Miniature of Disclosure Processing Costs, Investors' Information Choice, and Equity Market Outcomes: A Review
Disclosure Processing Costs, Investors' Information Choice, and Equity Market Outcomes: A Review
Miniature of The Economic Effects of Expanded Compensation Disclosures
The Economic Effects of Expanded Compensation Disclosures
Miniature of Where's the Greenium?
Where's the Greenium?
Miniature of Accounting Quality and the Transmission of Monetary Policy
Accounting Quality and the Transmission of Monetary Policy
Miniature of Increased Market Response to Earnings Announcements in the 21st Century: An Empirical Investigation
Increased Market Response to Earnings Announcements in the 21st Century: An Empirical Investigation
Miniature of In Short Supply: Short-Sellers and Stock Returns
In Short Supply: Short-Sellers and Stock Returns
Miniature of The Revolving Door and the Sec's Enforcement Outcomes: Initial Evidence from Civil Litigation
The Revolving Door and the Sec's Enforcement Outcomes: Initial Evidence from Civil Litigation
Miniature of Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?
Does a Common Set of Accounting Standards Affect Tax-Motivated Income Shifting for Multinational Firms?
Miniature of Market (In)attention and the Strategic Scheduling and Timing of Earnings Announcements
Market (In)attention and the Strategic Scheduling and Timing of Earnings Announcements
Miniature of Corporate Governance, Incentives, and Tax Avoidance
Corporate Governance, Incentives, and Tax Avoidance
Miniature of Discretionary Disclosures Using a Certifier
Discretionary Disclosures Using a Certifier
Miniature of Disentangling Mandatory IFRS Reporting and Changes in Enforcement
Disentangling Mandatory IFRS Reporting and Changes in Enforcement
Miniature of The London Stock Exchange's AIM Experiment: Regulatory or Market Failure? A Discussion of Gerakos, Lang and Maffett
The London Stock Exchange's AIM Experiment: Regulatory or Market Failure? A Discussion of Gerakos, Lang and Maffett
Miniature of Proxy Advisory Firms and Stock Option Repricing
Proxy Advisory Firms and Stock Option Repricing
Miniature of Proxy Advisory Firms and Stock Option Repricing.
Proxy Advisory Firms and Stock Option Repricing.
Miniature of Boardroom Centrality and Firm Performance
Boardroom Centrality and Firm Performance
Miniature of Cost of Capital and Earnings Transparency
Cost of Capital and Earnings Transparency
Miniature of Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
Are Ifrs-Based and Us Gaap-Based Accounting Amounts Comparable?
Miniature of The Incentives for Tax Planning
The Incentives for Tax Planning
Miniature of The Financial Reporting Environment: Review of the Recent Literature
The Financial Reporting Environment: Review of the Recent Literature
Miniature of Employee Stock Options and Future Firm Performance: Evidence from Option Repricings
Employee Stock Options and Future Firm Performance: Evidence from Option Repricings
Miniature of Discussion of "The Impact of the Options Backdating Scandal on Shareholders" and "Taxes and the Backdating of Stock Option Exercise Dates"
Discussion of "The Impact of the Options Backdating Scandal on Shareholders" and "Taxes and the Backdating of Stock Option Exercise Dates"
Miniature of Discussion of “The Impact of the Options Backdating Scandal on Shareholders” and “Taxes and the Backdating of Stock Option Exercise Dates”
Discussion of “The Impact of the Options Backdating Scandal on Shareholders” and “Taxes and the Backdating of Stock Option Exercise Dates”
Miniature of Financial Analysts' Forecast Revisions and Managers' Reporting Behavior
Financial Analysts' Forecast Revisions and Managers' Reporting Behavior
Miniature of Performance-Based Compensation in Member-Owned Firms: An Examination of Medical Group Practices
Performance-Based Compensation in Member-Owned Firms: An Examination of Medical Group Practices
Miniature of Perfomance-Based Compensation in Professional Service Firms: An Examination of Medical Group Practices
Perfomance-Based Compensation in Professional Service Firms: An Examination of Medical Group Practices
Miniature of Delisting Returns and Their Effect on Accounting-Based Market Anomalies
Delisting Returns and Their Effect on Accounting-Based Market Anomalies
Miniature of Buys, Holds and Sells: The Distribution of Investment Banks' Stock Ratings and the Implications for the Profitability of Analysts' Recommendations
Buys, Holds and Sells: The Distribution of Investment Banks' Stock Ratings and the Implications for the Profitability of Analysts' Recommendations
Miniature of Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry
Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry
Miniature of Discussion of "Information Distribution Within Firms: Evidence from Stock Option Exercises"
Discussion of "Information Distribution Within Firms: Evidence from Stock Option Exercises"
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Publication: Journal of Accounting and Economics   Remove all  

52 Articles

52 Accounting

8 financial statements 5 disclosure 4 business enterprises 4 earnings management 3 M41 3 accounting 3 accounting fraud 3 accruals 3 earnings announcements 3 information asymmetry 3 innovation 3 investors 3 wages 2 accounting quality 2 accounting standards 2 capital costs 2 cost of capital 2 discretionary accruals 2 executives 2 externalities 2 financial reporting 2 innovations in business 2 patent litigation 2 patent suits 2 rate of return on stocks 2 spillovers 2 stock exchanges 1 G14 1 G17 1 IFRS 1 IP box 1 International Financial Reporting Standards 1 L20 1 M10 1 M4 1 MD&A 1 Nobel Prizes 1 SEC 1 accounting firms 1 actions & defenses (law) 1 adverse selection 1 agency (law) 1 agency theory 1 announcements 1 anomalies 1 arbitrage costs 1 asymmetric timeliness 1 attention 1 auditor reporting 1 auditors 1 balance sheet channel 1 bank regulation 1 bank risk 1 banking industry 1 banking laws 1 behavioral finance 1 bond funds 1 bonus contracts 1 business forecasting 1 business information services 1 business tax 1 business taxation 1 cash flow 1 causal inference 1 causal inferences 1 certification 1 comparability 1 comparative economics 1 compensation disclosures 1 compensation discussion and analysis 1 compensation governance 1 complexity 1 contracts 1 coordination role of disclosure 1 corporate accounting 1 corporate directors 1 corporate disclosure 1 corporate disclosures 1 corporate profits 1 cost 1 cost shielding 1 credit rating agencies 1 credit ratings 1 delegated investment decision 1 delisting returns 1 disclosure externalities 1 disclosure pricing 1 disclosure processing costs 1 dynamic contracting 1 dynamic models 1 earnings announcement notifications 1 earnings announcement scheduling 1 earnings announcement timing 1 earnings betas 1 earnings manipulation 1 earnings pressure 1 earnings response coefficients 1 earnings transparency 1 econometrics 1 economic development 1 economic impact 1 economic policy 1 empirical research 1 employment growth 1 enforcement actions 1 environmental 1 equity (law) 1 evidentialism 1 executive compensation 1 experimental design 1 financial disclosure 1 financial intermediation 1 financial markets 1 financial misreporting 1 financial reporting complexity 1 financial research 1 financial statements twenty-first century 1 firm 1 fiscal policy 1 fixed effects model 1 fundamental investing 1 futures studies 1 global capital 1 green bonds 1 human capital 1 ifrs 1 implicit claims 1 income shifting 1 income shifting (taxation) 1 information acquisition 1 information awareness 1 information integration 1 innovation box 1 institutional shareholder voting 1 intellectual property 1 internal auditing 1 international accounting 1 international business enterprises 1 international financial reporting standards 1 international tax 1 investigations 1 investment 1 investment information 1 investments 1 investor sophistication 1 job creation 1 job hunting 1 job prospects 1 job search 1 job vacancies 1 judicial efficiency 1 key performance indicators (management) 1 labor incentives 1 law enforcement 1 law firms 1 lawyers 1 limited attention 1 literature review 1 manager pay 1 managerial incentives 1 managerial incentives for the accounting function 1 market attention 1 market efficiency 1 market for innovation 1 marketing research 1 methodology 1 monetary policy 1 multinational organizations 1 municipal bonds 1 obfuscation 1 overvaluation 1 patent disclosure 1 patent law 1 patent markets 1 patents 1 pay for performance 1 pecuniary externalities 1 performance measurement 1 precision (information retrieval) 1 prediction theory 1 private communication 1 private firm disclosures 1 probability theory 1 product returns 1 proprietary costs 1 proxy advisory firms 1 public disclosure 1 public firm presence 1 quasi-experiments 1 rate of return 1 real earnings management 1 real effects 1 recessions 1 recruitment 1 regulatory enforcement 1 retail investors 1 return predictability 1 revolving door 1 revolving door identification model 1 sales & prices of stock options 1 security lending 1 short selling 1 short selling (securities) 1 social and governance (ESG) 1 socially responsible investing (SRI) 1 sophisticated investors 1 sovereign ratings 1 stock option repricing 1 stockholders 1 stocks (finance) 1 strategic alliances 1 strategic disclosure 1 strategic planning 1 supply & demand 1 sustainable investing 1 tax 1 tax accounting 1 tax assessment 1 tax benefits 1 tax disclosure 1 tax incentives 1 tax policy 1 transfer pricing 1 transparency (optics) 1 unicorns 1 voluntary disclosure 1 wage increases