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Accounting + Oversight
Accounting Estimates
Accounting Firms
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Results: 63

Does Sustainable Investing Matter to the Market?
2021-11-17
Authors

Claire Economidou (Utrecht University - School of Economics) Dimitrios Gounopoulos (University of Bath) Dimitris Konstantios (University of Piraeus) Emmanuel D. Tsiritakis (University of Piraeus)

Topics
Corporate + Legal Initial Public Offerings (IPO)
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Using Python for Textual Accounting Research
2021-10-16
Authors

Ken Guo (California State University Fullerton)

Topics
Accounting + Oversight Audit + Compliance Corporate + Legal Funds + Securities
The SEC Filing Review Process: A Survey and Future Research Opportunities
2021-10-11
Authors

Lauren M. Cunningham (University of Tennessee) Jacob Justus Leidner (University of Würzburg)

Topics
Corporate + Legal SEC Comment Letters
Corporate Litigation, Governance, and the Role of Law Firms
2021-10-04
Authors

Allen Ferrell (Harvard Law School) Alberto Manconi (Bocconi University) Ekaterina Neretina (University of Southern California) William Powley (Cake Shop Capital) Luc Renneboog (Tilburg University)

Topics
Corporate + Legal Litigation
Institutional Investor Activism and Employee Safety: The Role of Activist and Board Political Ideology
2021-09-22
Authors

Wei Shi (University of Miami) Chongwu Xia (Xiamen University) Philipp Meyer-Doyle (INSEAD - Strategy)

Topics
Corporate + Legal Shareholder Activism
Why Do M&A Advisors use Trailing Multiples? Accounting Reports as Arbiters of Value
2021-09-10
Authors

Katherine Simeon Bruere (University of Southern California) Matthew Shaffer (University of Southern California)

Topics
Corporate + Legal Litigation
Direction When It’s Needed Most: Analysts’ Target Price Forecasts after Accounting Misstatements
2021-09-06
Authors

Daniel Street (Bucknell University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements Litigation
Shareholder Litigation Risk and Firms’ Choice of External Growth
2021-09-01
Authors

Chenchen Huang (University of Bristol) Neslihan Ozkan (University of Bristol) Fangming Xu (University of Bristol)

Topics
Corporate + Legal Litigation
Do Antitrust Laws Chill Corporate Disclosure?
2021-08-27
Authors

Jinjie Lin (Yale School of Management)

Topics
Corporate + Legal Litigation