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(Pre-)Trends in Accounting Research

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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-020-09545-wopenalex-snapshot
The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms
inferredcites →https://doi.org/10.1007/s11142-020-09564-7openalex-snapshot
Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment
inferredcites →https://doi.org/10.1007/s11142-020-09572-7openalex-snapshot
The power of firm fundamental information in explaining stock returns
inferredcites →https://doi.org/10.1007/s11142-021-09589-6openalex-snapshot
Accounting-based thresholds and growth decisions in the banking industry
inferredcites →https://doi.org/10.1007/s11142-021-09652-2openalex-snapshot
Uncertainty about Managerial Horizon and Voluntary Disclosure
inferredcites →https://doi.org/10.1007/s11142-022-09704-1openalex-snapshot
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
inferredcites →https://doi.org/10.1007/s11142-023-09783-8openalex-snapshot
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act
inferredcites →https://doi.org/10.1007/s11142-023-09786-5openalex-snapshot
Green dies in darkness? environmental externalities of newspaper closures
inferredcites →https://doi.org/10.1016/j.jacceco.2011.11.005openalex-snapshot
Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis
inferredcites →https://doi.org/10.1016/j.jacceco.2012.07.001openalex-snapshot
Assessing methods of identifying management forecasts: CIG vs. researcher collected
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101338openalex-snapshot
The economic effects of expanded compensation disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101521openalex-snapshot
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101538openalex-snapshot
Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101617openalex-snapshot
MiFID II Unbundling and Sell Side Analyst Research
inferredcites →https://doi.org/10.1016/j.jeconom.2020.09.006openalex-snapshot
Estimating dynamic treatment effects in event studies with heterogeneous treatment effects
inferredcites →https://doi.org/10.1016/j.jeconom.2021.03.014openalex-snapshot
Difference-in-differences with variation in treatment timing
inferredcites →https://doi.org/10.1016/j.jeconom.2023.03.008openalex-snapshot
What’s trending in difference-in-differences? A synthesis of the recent econometrics literature
inferredcites →https://doi.org/10.1016/j.jfineco.2018.02.008openalex-snapshot
Protection of Trade Secrets and Capital Structure Decisions
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1080/07350015.2018.1546591openalex-snapshot
The Promise and Pitfalls of Differences-in-Differences: Reflections on 16 and Pregnant and Other Applications
inferredcites →https://doi.org/10.1093/restud/rdad018openalex-snapshot
A More Credible Approach to Parallel Trends
inferredcites →https://doi.org/10.1093/restud/rdt013openalex-snapshot
Broadband Internet: An Information Superhighway to Sex Crime?
inferredcites →https://doi.org/10.1111/1475-679x.12195openalex-snapshot
Incorrect Inferences When Using Residuals as Dependent Variables
inferredcites →https://doi.org/10.1111/1475-679x.12254openalex-snapshot
Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage
inferredcites →https://doi.org/10.1111/1475-679x.12304openalex-snapshot
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
inferredcites →https://doi.org/10.1111/1475-679x.12357openalex-snapshot
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions
inferredcites →https://doi.org/10.1111/1475-679x.12370openalex-snapshot
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
inferredcites →https://doi.org/10.1111/1475-679x.12431openalex-snapshot
Relative Performance Evaluation and Competitive Aggressiveness
inferredcites →https://doi.org/10.1111/1475-679x.12487openalex-snapshot
Private Equity and Local Public Finances
inferredcites →https://doi.org/10.1111/1475-679x.12494openalex-snapshot
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?
inferredcites →https://doi.org/10.1111/1475-679x.12518openalex-snapshot
Occupational Licensing and Minority Participation in Professional Labor Markets
inferredcites →https://doi.org/10.1111/1475-679x.12528openalex-snapshot
Economics of Information Search and Financial Misreporting
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-snapshot
Using and Interpreting Fixed Effects Models
inferredcites →https://doi.org/10.1111/1911-3846.12607openalex-snapshot
Contracting and Reporting Conservatism around a Change in Fiduciary Duties*
inferredcites →https://doi.org/10.1111/1911-3846.12611openalex-snapshot
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*
inferredcites →https://doi.org/10.1111/1911-3846.12642openalex-snapshot
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*
inferredcites →https://doi.org/10.1111/1911-3846.12654openalex-snapshot
Controlling Shareholders' Tax Incentives and Classification Shifting*
inferredcites →https://doi.org/10.1111/1911-3846.12703openalex-snapshot
Tax Haven Incorporation and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1468-232x.2011.00634.xopenalex-snapshot
Do Minimum Wages Really Reduce Teen Employment? Accounting for Heterogeneity and Selectivity in State Panel Data
inferredcites →https://doi.org/10.1162/003355304772839588openalex-snapshot
How Much Should We Trust Differences-In-Differences Estimates?
inferredcites →https://doi.org/10.1198/016214504000001880openalex-snapshot
Causal Inference Using Potential Outcomes
inferredcites →https://doi.org/10.1257/aer.20161038openalex-snapshot
The Economic Consequences of Hospital Admissions
inferredcites →https://doi.org/10.1257/aer.20180609openalex-snapshot
Pre-Event Trends in the Panel Event-Study Design
inferredcites →https://doi.org/10.1515/9781400829828openalex-snapshot
Mostly Harmless Econometrics
inferredcites →https://doi.org/10.2308/accr-52195openalex-snapshot
Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?
inferredcites →https://doi.org/10.2308/accr-52219openalex-snapshot
Executive Stock Ownership Guidelines and Debtholder Wealth
inferredcites →https://doi.org/10.2308/accr-52355openalex-snapshot
Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes
inferredcites →https://doi.org/10.2308/accr-52436openalex-snapshot
Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
inferredcites →https://doi.org/10.2308/accr-52506openalex-snapshot
The Effect of Local Tournament Incentives on Firms' Performance, Risk-Taking Decisions, and Financial Reporting Decisions
inferredcites →https://doi.org/10.2308/accr.2010.85.2.483openalex-snapshot
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
inferredcites →https://doi.org/10.2308/tar-2016-0392openalex-snapshot
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes
inferredcites →https://doi.org/10.2308/tar-2017-0425openalex-snapshot
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine
inferredcites →https://doi.org/10.2308/tar-2018-0275openalex-snapshot
Anticipatory Effects around Proposed Regulation: Evidence from Basel III
inferredcites →https://doi.org/10.2308/tar-2018-0343openalex-snapshot
Government Procurement and Changes in Firm Transparency
inferredcites →https://doi.org/10.2308/tar-2018-0689openalex-snapshot
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
inferredcites →https://doi.org/10.2308/tar-2019-0137openalex-snapshot
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results
inferredcites →https://doi.org/10.2308/tar-2019-0148openalex-snapshot
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings
inferredcites →https://doi.org/10.2308/tar-2019-0577openalex-snapshot
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
inferredcites →https://doi.org/10.2308/tar-2020-0003openalex-snapshot
The Deterrent Effect of Insider Trading Enforcement Actions
inferredcites →https://doi.org/10.2308/tar-2020-0197openalex-snapshot
Tainted Executives as Outside Directors
inferredcites →https://doi.org/10.2308/tar-2020-0303openalex-snapshot
Forecast Withdrawals and Reporting Reputation
inferredcites →https://doi.org/10.2308/tar-2020-0602openalex-snapshot
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System
inferredcites →https://doi.org/10.2308/tar-2021-0013openalex-snapshot
The Disclosure and Consequences of U.S. Critical Audit Matters
inferredcites →https://doi.org/10.2308/tar-2021-0380openalex-snapshot
Financial Reporting Quality and Myopic Investments: Theory and Evidence
inferredcites →https://doi.org/10.2308/tar-2021-0658openalex-snapshot
Reliance on External Assurance in Regulatory Monitoring
inferredcites →https://doi.org/10.2308/tar-2023-0310openalex-snapshot
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation
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