Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Roman Chychyla"'
Publikováno v:
The Accounting Review. 97:177-211
To minimize costs related to unfavorable perceptions of their tax-related activities, firms with low effective tax rates (ETR) could avoid, where possible, explicit mentions of their effective tax rates. Using this reputational cost perspective, we s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f4e5af8905d61321bc77b42660b214be
https://doi.org/10.2308/tar-2019-0333
https://doi.org/10.2308/tar-2019-0333
Publikováno v:
Foundations and Trends® in Accounting. 14:128-359
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0026dd9bb589d72351cf6077f818b9d
https://doi.org/10.1561/1400000062
https://doi.org/10.1561/1400000062
Publikováno v:
Journal of Accounting and Economics. 67:226-253
This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f6632c5b1adc9e153dd71086b5ce784
https://doi.org/10.1016/j.jacceco.2018.09.005
https://doi.org/10.1016/j.jacceco.2018.09.005
Publikováno v:
SSRN Electronic Journal.
We examine determinants and consequences of ‘virtual’ shareholder meetings (VSM). Using a pre-Covid sample of voluntary VSM adopters, we do not find that firms choose the virtual format to avoid shareholders’ scrutiny. VSM are more frequent amo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e68c923d18a816d69d16707332dca8b5
https://doi.org/10.2139/ssrn.3743064
https://doi.org/10.2139/ssrn.3743064
Publikováno v:
The Accounting Review. 94:103-140
We examine changes in CEOs' disclosure styles in quarterly earnings conference calls over their tenure. Our longitudinal analysis of newly hired CEOs shows that CEOs' forward-looking disclosures and their disclosures' relative optimism decline in the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2fa8c3025f4caefcdc3d06251aff07d
https://doi.org/10.2308/accr-52281
https://doi.org/10.2308/accr-52281
Publikováno v:
The Accounting Review. 93:29-59
We study the information content and determinants associated with voluntary management disclosures of going concern (GC) uncertainties by IPO issuers. In terms of information content, we examine IPO price revision and initial return and find robust s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e6098290d8b6f0add0a4197a9b960d60
https://doi.org/10.2308/accr-52027
https://doi.org/10.2308/accr-52027
Using Python for Text Analysis in Accounting Research provides an interactive step-by-step framework for analyzing spoken or written language for faculty and PhD students in social sciences. The goal is to demonstrate how textual analysis can enhance
Publikováno v:
Accounting Horizons. 29:423-429
SYNOPSIS Big Data analytics is the process of inspecting, cleaning, transforming, and modeling Big Data to discover and communicate useful information and patterns, suggest conclusions, and support decision making. Big Data has been used for advanced
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f51bfd200498323ccc876419e7cca414
https://doi.org/10.2308/acch-51068
https://doi.org/10.2308/acch-51068
Autor:
Alexander Kogan, Roman Chychyla
Publikováno v:
Journal of Information Systems. 29:37-72
Compustat is frequently used for both research and decision making. It has been documented that information found in the Compustat database differs from both the information found in other accounting databases and the information disclosed in corpora
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47a8ae1a0dcdcc6e18da818935fec5da
https://doi.org/10.2308/isys-50922
https://doi.org/10.2308/isys-50922
Autor:
Roman Chychyla, Alexander Kogan
Publikováno v:
SSRN Electronic Journal.
Capital IQ's Compustat database is commonly used in empirical accounting research. Numbers that appear in Compustat are standardized to ensure "...consistent and comparable data across companies, industries and business cycles..." However, there has
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dc7441b152d2832c5f3f0f0830e842fc
https://doi.org/10.2139/ssrn.2406136
https://doi.org/10.2139/ssrn.2406136