Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Stephen R. Stubben"'
Autor:
Shana Clor-Proell, Elaine Henry, Stephen R. Stubben, Elizabeth A. Gordon, Mahendra R. Gujarathi, Nerissa C. Brown, Brian J. White, Ken Merkley, Elizabeth Blankespoor
Publikováno v:
Accounting Horizons. 36:1-19
SYNOPSIS In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accountin
Publikováno v:
Accounting Horizons. 36:127-148
SYNOPSIS The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources
Autor:
Stephen R. Stubben, Kyle T. Welch
Publikováno v:
Journal of Accounting Research. 58:473-518
Using a proprietary dataset from a provider of internal whistleblowing (WB) systems, we analyze nearly two million internal WB reports submitted to over one thousand publicly traded U.S. firms. We provide descriptive statistics, over time and across
Publikováno v:
The Accounting Review. 95:283-309
This study documents the existence of local employment preferences for corporate executives and examines how the compensation of executives’ local peers affects their own performance, risk-taking decisions, and financial reporting decisions. We fin
Publikováno v:
SSRN Electronic Journal.
This study examines how equity market fragmentation affects firms’ capital investment decisions. Recent empirical research finds that market fragmentation lowers trading costs and thus improves market quality. We examine whether this increase in ma
Publikováno v:
SSRN Electronic Journal.
We use big data on customer shopping patterns to explain variation in the persistence of a company’s revenues and earnings. Using GPS location data from customers’ mobile devices that encompasses nearly 2.9 billion visits to over 1 million retail
Publikováno v:
Journal of Law, Finance, and Accounting. 2:325-345
One of most significant empirical findings of the behavioral finance literature is that investor sentiment affects asset prices. Baker and Wurgler (2006) finds that shares of certain firms — those that are difficult to value — are more affected b
Publikováno v:
Journal of Business Finance & Accounting. 45:295-318
This study examines whether key characteristics of analysts’ forecasts—timeliness, accuracy, and informativeness—change when investor demand for information is likely to be especially high, i.e., during periods of high uncertainty. Findings rev
Autor:
Stephen R. Stubben, Elia Ferracuti
Publikováno v:
SSRN Electronic Journal.
This discussion of the survey of the literature on financial reporting and corporate investment by Roychowdhury et al. (2019) focuses on an area in this literature that has received less attention—how financial reporting helps managers allocate cap
Autor:
Stephen R. Stubben, Kyle T. Welch
Publikováno v:
SSRN Electronic Journal.
This study examines the characteristics, credibility, and value of internal whistleblowing reports based on secondhand information. We analyze over two million reports submitted to over one thousand publicly traded U.S. firms between 2004 and 2017 an