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Political Costs of Disclosure

https://doi.org/10.2139/ssrn.4808182
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/bf00124821openalex-extracted
The congressional-bureaucratic system: a principal agent perspective (with applications to the SEC)
inferredcites →https://doi.org/10.1007/s11127-017-0479-zopenalex-extracted
How do federal regulations affect consumer prices? An analysis of the regressive effects of regulation
inferredcites →https://doi.org/10.1007/s11127-018-0498-4openalex-extracted
Barriers to prosperity: the harmful impact of entry regulations on income inequality
inferredcites →https://doi.org/10.1007/s11127-018-0517-5openalex-extracted
Regressive effects of regulation on wages
inferredcites →https://doi.org/10.1007/s11127-018-0600-yopenalex-extracted
RegData 2.2: a panel dataset on US federal regulations
inferredcites →https://doi.org/10.1007/s11142-006-6397-9openalex-extracted
The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms
inferredcites →https://doi.org/10.1007/s11142-007-9043-2openalex-extracted
An evaluation of SFAS No. 130 comprehensive income disclosures
inferredcites →https://doi.org/10.1007/s11142-017-9388-0openalex-extracted
The impact of narrative disclosure readability on bond ratings and the cost of debt
inferredcites →https://doi.org/10.1007/s11142-018-9442-6openalex-extracted
Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations
inferredcites →https://doi.org/10.1007/s11142-018-9462-2openalex-extracted
Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation
inferredcites →https://doi.org/10.1007/s11142-018-9474-yopenalex-extracted
Tax-related mandatory risk factor disclosures, future profitability, and stock returns
inferredcites →https://doi.org/10.1007/s11142-019-09525-9openalex-extracted
Entropy-balanced accruals
inferredcites →https://doi.org/10.1007/s11142-023-09781-wopenalex-extracted
The Explanatory Power of Explanatory Variables
inferredcites →https://doi.org/10.1007/s11149-017-9343-9openalex-extracted
Regulating away competition: the effect of regulation on entrepreneurship and employment
inferredcites →https://doi.org/10.1016/0165-4101(81)90010-0openalex-extracted
An income strategy approach to the positive theory of accounting standard setting/choice
inferredcites →https://doi.org/10.1016/0165-4101(81)90034-3openalex-extracted
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry
inferredcites →https://doi.org/10.1016/0165-4101(83)90007-1openalex-extracted
The economic consequences of accounting choice implications of costly contracting and monitoring
inferredcites →https://doi.org/10.1016/0165-4101(83)90008-3openalex-extracted
Taxes and firm size
inferredcites →https://doi.org/10.1016/0165-4101(83)90011-3openalex-extracted
Discretionary disclosure
inferredcites →https://doi.org/10.1016/0165-4101(86)90002-9openalex-extracted
Managerial discretion in the choice among financial reporting alternatives
inferredcites →https://doi.org/10.1016/0165-4101(86)90004-2openalex-extracted
Accounting for leases by lessees
inferredcites →https://doi.org/10.1016/0165-4101(87)90016-4openalex-extracted
Determinants of corporate pension funding strategy
inferredcites →https://doi.org/10.1016/0165-4101(88)90018-3openalex-extracted
Economic incentives for the voluntary disclosure of current cost financial statements
inferredcites →https://doi.org/10.1016/0165-4101(90)90020-5openalex-extracted
Voluntary disclosure with a strategic opponent
inferredcites →https://doi.org/10.1016/0165-4101(90)90048-9openalex-extracted
Financial disclosure policy in an entry game
inferredcites →https://doi.org/10.1016/0278-4254(93)90004-uopenalex-extracted
Electric utility income in response to the breakdown at the Three Mile Island nuclear power plant and subsequent political events
inferredcites →https://doi.org/10.1016/0361-3682(88)90036-0openalex-extracted
Positive accounting theory: A review
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2006.04.001openalex-extracted
Asymmetric sensitivity of CEO cash compensation to stock returns
inferredcites →https://doi.org/10.1016/j.jacceco.2008.02.003openalex-extracted
Annual report readability, current earnings, and earnings persistence
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-extracted
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2011.01.001openalex-extracted
Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
inferredcites →https://doi.org/10.1016/j.jacceco.2011.01.004openalex-extracted
Do the SEC's enforcement preferences affect corporate misconduct?
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.001openalex-extracted
The incentives for tax planning
inferredcites →https://doi.org/10.1016/j.jacceco.2013.01.004openalex-extracted
Cost of capital and earnings transparency
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.004openalex-extracted
Industry concentration and corporate disclosure policy
inferredcites →https://doi.org/10.1016/j.jacceco.2015.06.001openalex-extracted
Labor unemployment insurance and earnings management
inferredcites →https://doi.org/10.1016/j.jacceco.2015.10.001openalex-extracted
Real effects of the audit choice
inferredcites →https://doi.org/10.1016/j.jacceco.2016.02.001openalex-extracted
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
inferredcites →https://doi.org/10.1016/j.jacceco.2016.09.004openalex-extracted
The effects of SFAS 157 disclosures on investment decisions
inferredcites →https://doi.org/10.1016/j.jacceco.2016.09.005openalex-extracted
IRS and corporate taxpayer effects of geographic proximity
inferredcites →https://doi.org/10.1016/j.jacceco.2017.08.001openalex-extracted
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
inferredcites →https://doi.org/10.1016/j.jacceco.2017.11.011openalex-extracted
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2018.05.002openalex-extracted
Earnings notifications, investor attention, and the earnings announcement premium
inferredcites →https://doi.org/10.1016/j.jacceco.2018.08.001openalex-extracted
Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2018.08.015openalex-extracted
Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.002openalex-extracted
The effect of voluntary clawback adoption on non-GAAP reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2019.02.001openalex-extracted
Disclosure incentives when competing firms have common ownership
inferredcites →https://doi.org/10.1016/j.jacceco.2019.03.003openalex-extracted
Strategic reactions in corporate tax planning
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101302openalex-extracted
Politician Careers and SEC enforcement against financial misconduct
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101315openalex-extracted
Corporate tax cuts, merger activity, and shareholder wealth
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101316openalex-extracted
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101340openalex-extracted
The economics of misreporting and the role of public scrutiny
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101341openalex-extracted
The effect of fair value accounting on the performance evaluation role of earnings
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101379openalex-extracted
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101388openalex-extracted
Labor mobility and antitakeover provisions
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101521openalex-extracted
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.10.003openalex-extracted
Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.10.006openalex-extracted
US oil companies’ earnings management in response to hurricanes Katrina and Rita
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.08.006openalex-extracted
Deregulation and earnings management: The case of the U.S. airline industry
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2021.106861openalex-extracted
Political costs and corporate tax avoidance: Evidence from sin firms
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2022.106960openalex-extracted
The effect of government industrial policies on corporate accounting conservatism
inferredcites →https://doi.org/10.1016/j.jeconom.2020.12.001openalex-extracted
Difference-in-Differences with multiple time periods
inferredcites →https://doi.org/10.1016/j.jfineco.2013.10.008openalex-extracted
The role of stock ownership by US members of Congress on the market for political favors
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-extracted
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0165-4101(01)00028-3openalex-extracted
Empirical research on accounting choice
inferredcites →https://doi.org/10.1016/s0165-4101(96)00433-8openalex-extracted
Value-relevance of banks' derivatives disclosures
inferredcites →https://doi.org/10.1016/s0165-4101(97)00012-8openalex-extracted
Political cost incentives for earnings management in the cable television industry
inferredcites →https://doi.org/10.1016/s0165-4101(98)00035-4openalex-extracted
An examination of the voluntary recognition of acquired brand names in the United Kingdom
inferredcites →https://doi.org/10.1016/s0278-4254(02)00087-xopenalex-extracted
Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management
inferredcites →https://doi.org/10.1016/s0278-4254(98)10007-8openalex-extracted
Regulatory cost effects in a good news environment: The intra-industry reaction to the Alaskan oil spill
inferredcites →https://doi.org/10.1080/09636412.2010.480906openalex-extracted
Private Security and Democracy: Lessons from the US in Iraq
inferredcites →https://doi.org/10.1086/376950openalex-extracted
Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
inferredcites →https://doi.org/10.1111/1467-629x.00021openalex-extracted
Earnings Management of Firms Subjected to Product Price Controls
inferredcites →https://doi.org/10.1111/1475-679x.00100openalex-extracted
The Impact of SFAS No. 131 on Information and Monitoring
inferredcites →https://doi.org/10.1111/1475-679x.12005openalex-extracted
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
inferredcites →https://doi.org/10.1111/1475-679x.12036openalex-extracted
Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)
inferredcites →https://doi.org/10.1111/1475-679x.12075openalex-extracted
The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12154openalex-extracted
IRS Attention
inferredcites →https://doi.org/10.1111/1475-679x.12187openalex-extracted
Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis
inferredcites →https://doi.org/10.1111/1475-679x.12258openalex-extracted
Fraud Allegations and Government Contracting
inferredcites →https://doi.org/10.1111/1475-679x.12291openalex-extracted
The Politics of M&A Antitrust
inferredcites →https://doi.org/10.1111/1911-3846.12088openalex-extracted
The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings
inferredcites →https://doi.org/10.1111/1911-3846.12103openalex-extracted
Ex Ante Severance Agreements and Earnings Management
inferredcites →https://doi.org/10.1111/1911-3846.12340openalex-extracted
International Diversification, SFAS 131 and Post‐Earnings‐Announcement Drift
inferredcites →https://doi.org/10.1111/1911-3846.12505openalex-extracted
Unexpected SEC Resource Constraints and Comment Letter Quality
inferredcites →https://doi.org/10.1111/1911-3846.12601openalex-extracted
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*
inferredcites →https://doi.org/10.1111/1911-3846.12642openalex-extracted
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*
inferredcites →https://doi.org/10.1111/j.1354-7798.2005.00291.xopenalex-extracted
Understanding Regulation
inferredcites →https://doi.org/10.1111/j.1467-937x.2008.00488.xopenalex-extracted
Political Motivations
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00132.xopenalex-extracted
Firms' Voluntary Recognition of Stock‐Based Compensation Expense
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00238.xopenalex-extracted
Accounting Information, Disclosure, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00373.xopenalex-extracted
Elections and Discretionary Accruals: Evidence from 2004
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00382.xopenalex-extracted
The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
inferredcites →https://doi.org/10.1111/j.1540-6261.1991.tb04620.xopenalex-extracted
Disclosure, Liquidity, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00672.xopenalex-extracted
Information and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1911-3846.1991.tb00834.xopenalex-extracted
Pension disclosures under SFAS No. 87: Theory and evidence*
inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00467.xopenalex-extracted
Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00582.xopenalex-extracted
Earnings Management under Price Regulation*
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00592.xopenalex-extracted
Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01170.xopenalex-extracted
Earnings Smoothing Activities of Firms to Manage Credit Ratings*
inferredcites →https://doi.org/10.1111/j.1936-4490.1999.tb00620.xopenalex-extracted
Earnings Management During Antidumping Investigations: Analysis and Implications
inferredcites →https://doi.org/10.1162/003355304772839588openalex-extracted
How Much Should We Trust Differences-In-Differences Estimates?
inferredcites →https://doi.org/10.1177/0148558x0802300203openalex-extracted
Financial Reporting Transparency
inferredcites →https://doi.org/10.1177/0148558x9300800206openalex-extracted
An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s
inferredcites →https://doi.org/10.1177/0148558x9701200103openalex-extracted
Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation
inferredcites →https://doi.org/10.1257/0002828053828464openalex-extracted
A Political Economy Model of Congressional Careers
inferredcites →https://doi.org/10.1257/aer.99.4.1278openalex-extracted
Active and Passive Waste in Government Spending: Evidence from a Policy Experiment
inferredcites →https://doi.org/10.1257/jel.47.1.5openalex-extracted
Recent Developments in the Econometrics of Program Evaluation
inferredcites →https://doi.org/10.1287/mnsc.1110.1339openalex-extracted
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
inferredcites →https://doi.org/10.1287/mnsc.2016.2528openalex-extracted
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
inferredcites →https://doi.org/10.1287/mnsc.2016.2628openalex-extracted
The Effect of Discretion on Procurement Performance
inferredcites →https://doi.org/10.1287/mnsc.2019.3330openalex-extracted
The Only Prescription Is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices
inferredcites →https://doi.org/10.1506/cxby-2nxt-dvwc-2tjropenalex-extracted
Earnings Management to Minimize Superfund Clean‐up and Transaction Costs*
inferredcites →https://doi.org/10.1506/kc7w-c1vn-y5d4-nav4openalex-extracted
Earnings Management in Response to the Introduction of the Australian Gold Tax*
inferredcites →https://doi.org/10.1506/vann-b7ub-gmfa-9e6wopenalex-extracted
Tax‐Avoidance Activities of U.S. Multinational Corporations*
inferredcites →https://doi.org/10.2139/ssrn.1089790openalex-extracted
Earnings Smoothing Activities of Firms to Manage Credit Ratings
inferredcites →https://doi.org/10.2139/ssrn.1621861openalex-extracted
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2139/ssrn.1696844openalex-extracted
Industry Concentration and Corporate Disclosure Policy
inferredcites →https://doi.org/10.2139/ssrn.1759994openalex-extracted
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2139/ssrn.1864771openalex-extracted
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
inferredcites →https://doi.org/10.2139/ssrn.1966114openalex-extracted
Does Mandatory IFRS Adoption Affect Crash Risk?
inferredcites →https://doi.org/10.2139/ssrn.2350803openalex-extracted
Audit Quality and Specialist Tenure
inferredcites →https://doi.org/10.2139/ssrn.236751openalex-extracted
Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation
inferredcites →https://doi.org/10.2139/ssrn.2473241openalex-extracted
Labor Unemployment Insurance and Earnings Management
inferredcites →https://doi.org/10.2139/ssrn.2541035openalex-extracted
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-extracted
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2139/ssrn.2617802openalex-extracted
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
inferredcites →https://doi.org/10.2139/ssrn.2733831openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.2139/ssrn.2850597openalex-extracted
The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures
inferredcites →https://doi.org/10.2139/ssrn.3200592openalex-extracted
Investor Relations and Information Assimilation
inferredcites →https://doi.org/10.2139/ssrn.3209571openalex-extracted
Out of Control: The (Over)use of Controls in Accounting Research
inferredcites →https://doi.org/10.2139/ssrn.3292619openalex-extracted
The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment
inferredcites →https://doi.org/10.2307/2330758openalex-extracted
Differential Information and Security Market Equilibrium
inferredcites →https://doi.org/10.2307/2490910openalex-extracted
Disclosure of Nonproprietary Information
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491359openalex-extracted
Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads
inferredcites →https://doi.org/10.2307/2491502openalex-extracted
Segment Reporting to the Capital Market in the Presence of a Competitor
inferredcites →https://doi.org/10.2307/2555715openalex-extracted
Optimal Monitoring Policies in Agencies
inferredcites →https://doi.org/10.2307/2672939openalex-extracted
The Association between SFAS No. 119 Derivatives Disclosures and the Foreign Exchange Risk Exposure of Manufacturing Firms
inferredcites →https://doi.org/10.2307/2674681openalex-extracted
Corporate Financial Reporting: A Methodological Review of Empirical Research
inferredcites →https://doi.org/10.2307/3003562openalex-extracted
Good News and Bad News: Representation Theorems and Applications
inferredcites →https://doi.org/10.2308/acch-50898openalex-extracted
The Economic Consequences of Disclosure Quality under SFAS No. 131
inferredcites →https://doi.org/10.2308/accr-50224openalex-extracted
CEO Pay, Managerial Power, and SFAS 123(R)
inferredcites →https://doi.org/10.2308/accr-50320openalex-extracted
Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards
inferredcites →https://doi.org/10.2308/accr-50368openalex-extracted
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
inferredcites →https://doi.org/10.2308/accr-51449openalex-extracted
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr-51558openalex-extracted
Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions
inferredcites →https://doi.org/10.2308/accr-51661openalex-extracted
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
inferredcites →https://doi.org/10.2308/accr-51840openalex-extracted
Do the FASB's Standards Add Shareholder Value?
inferredcites →https://doi.org/10.2308/accr-52161openalex-extracted
The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships
inferredcites →https://doi.org/10.2308/accr-52304openalex-extracted
The Pricing and Performance of Supercharged IPOs
inferredcites →https://doi.org/10.2308/accr-52315openalex-extracted
Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy
inferredcites →https://doi.org/10.2308/accr-52443openalex-extracted
When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements
inferredcites →https://doi.org/10.2308/accr-52490openalex-extracted
Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer
inferredcites →https://doi.org/10.2308/accr.00000033openalex-extracted
Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
inferredcites →https://doi.org/10.2308/accr.2004.79.2.251openalex-extracted
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
inferredcites →https://doi.org/10.2308/accr.2004.79.4.921openalex-extracted
Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation
inferredcites →https://doi.org/10.2308/accr.2005.80.2.585openalex-extracted
Auditor Tenure and Perceptions of Audit Quality
inferredcites →https://doi.org/10.2308/accr.2005.80.3.773openalex-extracted
The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings
inferredcites →https://doi.org/10.2308/accr.2005.80.4.1211openalex-extracted
Accounting for Software Development Costs and Information Asymmetry
inferredcites →https://doi.org/10.2308/accr.2006.81.5.1095openalex-extracted
Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-extracted
Segment Profitability and the Proprietary and Agency Costs of Disclosure
inferredcites →https://doi.org/10.2308/tar-2017-0481openalex-extracted
Powerful Politicians, Political Costs, and Income Smoothing
inferredcites →https://doi.org/10.2308/tar-2018-0343openalex-extracted
Government Procurement and Changes in Firm Transparency
inferredcites →https://doi.org/10.2308/tar-2018-0578openalex-extracted
Information Externalities of SFAS 161: Evidence from Supply Chains
inferredcites →https://doi.org/10.2308/tar-2019-0333openalex-extracted
Strategic Choice of Presentation Format: The Case of ETR Reconciliations
inferredcites →https://doi.org/10.2308/tar-2019-0637openalex-extracted
Out of Control: The (Over) Use of Controls in Accounting Research
inferredcites →https://doi.org/10.2308/tar-4500569openalex-extracted
Towards a Positive Theory of the Determination of Accounting Standards.
inferredcites →https://doi.org/10.2308/tar-9603274032openalex-extracted
Positive Accounting Theory: A Ten Year Perspective.
inferredcites →https://doi.org/10.2308/tar-9605305867openalex-extracted
The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis.
inferredcites →https://doi.org/10.2308/tar-9611271989openalex-extracted
Corporate Disclosure Policy and Analyst Behavior.
inferredcites →https://doi.org/10.3386/w0041openalex-extracted
Theories of Economic Regulation
inferredcites →https://doi.org/10.2308/accr-50195openalex-snapshot
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/accr-50859openalex-snapshot
Does Mandatory IFRS Adoption Affect Crash Risk?
inferredcites →https://doi.org/10.2308/accr-51433openalex-snapshot
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
inferredcites →https://doi.org/10.2308/accr-52106openalex-snapshot
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
inferredcites →https://doi.org/10.2308/accr-52114openalex-snapshot
The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures
inferredcites →https://doi.org/10.2308/accr-52200openalex-snapshot
Investor Relations and Information Assimilation
inferredcites →https://doi.org/10.2308/accr-52206openalex-snapshot
Audit Quality and Specialist Tenure
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.