Zobrazeno 1 - 10
of 36
pro vyhledávání: '"Jacob R. Thornock"'
Publikováno v:
Review of Accounting Studies. 24:393-425
We examine auditors’ disclosure benchmarking, which we define as auditors’ acquisition of nonclient financial statement information for the purpose of evaluating a client’s financial statement information. Employing a novel dataset that capture
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f20a8f2c9da591bf6baa204668490353
https://doi.org/10.1007/s11142-019-09490-3
https://doi.org/10.1007/s11142-019-09490-3
Using a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ddb997cfe120c8689e697ad1d4d08ed1
Publikováno v:
Management Science. 63:2847-2867
Prior literature has documented that investor attention and constraints on that attention are associated with the pricing of stocks. We introduce the concept of attention comovement, which is the extent to which investor attention to a firm is explai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d4bf15f69a690d568ccbcc145b7ca32
https://doi.org/10.1287/mnsc.2016.2477
https://doi.org/10.1287/mnsc.2016.2477
Publikováno v:
Journal of Financial Economics. 124:441-463
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline in effective tax rates is not concentrated in multi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1f93daf6fd5c08af4d8dc933df5e4207
https://doi.org/10.1016/j.jfineco.2017.04.001
https://doi.org/10.1016/j.jfineco.2017.04.001
Publikováno v:
Review of Accounting Studies. 22:543-576
The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know ver
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0593e53c38e9fe3e8e46ce105404ab09
https://doi.org/10.1007/s11142-017-9395-1
https://doi.org/10.1007/s11142-017-9395-1
Publikováno v:
Accounting Horizons. 31:55-68
SYNOPSIS We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local conditions. O
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::927dbde312994b9057efc6e54b68f738
https://doi.org/10.2308/acch-51736
https://doi.org/10.2308/acch-51736
Publikováno v:
SSRN Electronic Journal.
Prior work suggests that firms targeted by contentious activist challenges respond with impression management, promoting positive images of their social performance to maintain audience support. In this paper, we propose that targeted firms face simu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7fc1954cb4acefab213b0431de0ed38
https://doi.org/10.2139/ssrn.3349387
https://doi.org/10.2139/ssrn.3349387
Publikováno v:
Journal of Accounting Research. 55:79-114
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::73383931e3fe4363e8565e59bdc25889
https://doi.org/10.1111/1475-679x.12154
https://doi.org/10.1111/1475-679x.12154
Publikováno v:
Journal of Accounting and Economics. 61:448-464
In this study we investigate the usefulness of historical accounting reports (10-Ks and 10-Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that context
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b99b024fc570f81e9d2313dbe91498d
https://doi.org/10.1016/j.jacceco.2015.12.001
https://doi.org/10.1016/j.jacceco.2015.12.001
Publikováno v:
National Tax Journal. 69:133-168
Many online retail firms (e-tailers) do not collect sales tax from the majority of their customers. This practice provides these firms with a potential competitive advantage over traditional retail...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4be0b5497c853c61e670867da5f4d8c1
https://doi.org/10.17310/ntj.2016.1.05
https://doi.org/10.17310/ntj.2016.1.05