NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Business Administration and Business Economics • Marketing • Accounting • Personnel Economics: Accounting and Auditing


2014
w20347 Christopher A. Parsons
Johan Sulaeman
Sheridan Titman

The Geography of Financial Misconduct

w20124 Raimond Maurer
Olivia S. Mitchell
Ralph Rogalla
Ivonne Siegelin

Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities


2013
w19437 Santosh Anagol
Alvin Etang
Dean Karlan

Continued Existence of Cows Disproves Central Tenets of Capitalism?

w19358 Ulf Brüggemann
Aditya Kaul
Christian Leuz
Ingrid M. Werner

The Twilight Zone: OTC Regulatory Regimes and Market Quality

w19259 Esther Duflo
Michael Greenstone
Rohini Pande
Nicholas Ryan

Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India

w19251 Joseph J. Gerakos
Chad Syverson

Competition in the Audit Market: Policy Implications

w18984 Karthik Balakrishnan
Mary B. Billings
Bryan T. Kelly
Alexander Ljungqvist

Shaping Liquidity: On the Causal Effects of Voluntary Disclosure


2012
w18472 Jesse Edgerton
Investment, Accounting, and the Salience of the Corporate Income Tax

w18270 Craig B. Merrill
Taylor D. Nadauld
René M. Stulz
Shane Sherlund

Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?


2011
w17696 Viral V. Acharya
Bart M. Lambrecht

A Theory of Income Smoothing When Insiders Know More Than Outsiders

w16839 Kevin S. Markle
Douglas A. Shackelford

Cross-Country Comparisons of Corporate Income Taxes

w16737 Hans B. Christensen
Luzi Hail
Christian Leuz

Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement


2010
w16626 Morris M. Kleiner
David Weil

Evaluating the Effectiveness of National Labor Relations Act Remedies: Analysis and Comparison with Other Workplace Penalty Policies

w16485 Viral V. Acharya
Peter M. DeMarzo
Ilan Kremer

Endogenous Information Flows and the Clustering of Announcements

w16085 Bruce Ian Carlin
Shaun William Davies
Andrew Miles Iannaccone

Competing for Attention in Financial Markets

w15950 Jin Ginger Wu
Lu Zhang

Does Risk Explain Anomalies? Evidence from Expected Return Estimates

w15917 Rüdiger Fahlenbrach
Angie Low
René M. Stulz

The dark side of outside directors: Do they quit when they are most needed?

w15833 Allaudeen Hameed
Randall Morck
Jianfeng Shen
Bernard Yeung

Information, analysts, and stock return comovement

w15665 John Graham
Jana Raedy
Douglas Shackelford

Research in Accounting for Income Taxes


2009
w15515 Christian Laux
Christian Leuz

Did Fair-Value Accounting Contribute to the Financial Crisis?

w15091 Kevin S. Markle
Douglas Shackelford

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

w14897 Christian Leuz
Catherine Schrand

Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock

w14881 Richard A. Lambert
Christian Leuz
Robert E. Verrecchia

Information Asymmetry, Information Precision, and the Cost of Capital


2008
w14548 Charles R. Hulten
Xiaohui Hao

What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle

w14488 Joshua D. Rauh
Amir Sufi

Capital Structure and Debt Structure

w14085 Sharon Katz
Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors

w13726 Julia Coronado
Olivia S. Mitchell
Steven A. Sharpe
S. Blake Nesbitt

Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values


2007
w13709 John R. Graham
Lillian F. Mills

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

w13525 Jin Ginger Wu
Lu Zhang
X. Frank Zhang

Understanding the Accrual Anomaly

w13295 George A. Plesko
Estimates of the Magnitude of Financial and Tax Reporting Conflicts

w12923 James Poterba
Nirupama Rao
Jeri Seidman

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

w12875 Benjamin E. Hermalin
Michael S. Weisbach

Transparency and Corporate Governance

w12873 Douglas A. Shackelford
Joel Slemrod
James M. Sallee

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior


2006
w12500 John Ammer
Sara B. Holland
David C. Smith
Francis E. Warnock

Look at Me Now: What Attracts U.S. Shareholders?

w12342 Zhonglan Dai
Edward Maydew
Douglas A. Shackelford
Harold H. Zhang

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?


2005
w11504 Edward L. Maydew
Douglas A. Shackelford

The Changing Role of Auditors in Corporate Tax Planning

w11478 Michael Greenstone
Paul Oyer
Annette Vissing-Jorgensen

Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments

w11326 Naiping Lu
Lu Zhang

The Value Spread as a Predictor of Returns

w11067 Michelle Hanlon
Terry Shevlin

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues


2004
w10543 Daniel Bergstresser
Mihir A. Desai
Joshua Rauh

Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans


2003
w9860 Michael D. Bordo
Pierre-Cyrille Hautcoeur

Why didn't France follow the British Stabilization after World War One?

w9634 Edward J. Kane
Continuing Dangers of Disinformation in Corporate Accounting Reports


1997
w5904 Gordon M. Bodnar
Joseph Weintrop

The Valuation of the Foreign Income of U.S. Multinational Firms: A Growth Opportunities Perspective


Generated Mon Nov 24 00:00:16 2014

 
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