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Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The...
Persistent link: https://www.econbiz.de/10012853888
I present two types of data about the publication and review process in the accounting, economics, finance, management, marketing, psychology, and natural science disciplines. First, I collect all articles published in 2012 in top tier journals of these disciplines and compare the articles based...
Persistent link: https://www.econbiz.de/10012972640
Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...
Persistent link: https://www.econbiz.de/10013028115
The auditing profession came under intense scrutiny following the collapse of Enron and several other leading firms. Legislators responded swiftly with the Sarbanes Oxley Act of 2002, a stringent rules-based system widely considered the most comprehensive economic regulation since the New Deal....
Persistent link: https://www.econbiz.de/10014046815
<p>I discuss a new intellectual paradigm, social economics and finance: the study of the social processes that shape economic thinking and behavior. This emerging field recognizes that people observe and talk to each other. A key, underexploited building block of social economics and finance is...</p>
Persistent link: https://www.econbiz.de/10012839970
<p>This document contains presentation slides for the American Finance Association's Presidential Address of January 4, 2020. The address is based on the paper "Social Transmission Bias in Economics and Finance."</p><p>The paper: "https://ssrn.com/abstract=3550880" https://ssrn.com/abstract=3550880...</p>
Persistent link: https://www.econbiz.de/10012844892
<p>I discuss a new intellectual paradigm, social economics and finance: the study of the social processes that shape economic thinking and behavior. This emerging field recognizes that people observe and talk to each other. A key, underexploited building block of social economics and finance is...</p>
Persistent link: https://www.econbiz.de/10012844893
There is a considerable volume of research on what influences the accuracy of financial analysts' predictions. Although the findings suggest a variety of explanations related to firm size, analyst experience, and forecasting task complexity, the evidence is inconclusive. The meta-analysis method...
Persistent link: https://www.econbiz.de/10012767246
The Sarbanes Oxley Act (SOX) of 2002 was intended for enforcing accuracy and transparency in the financial statements of publicly held corporations, primarily to protect investors. While it does not directly impact private corporations, we present an indirect effect of SOX related to...
Persistent link: https://www.econbiz.de/10012768382
This is the first published study, to our best best knowledge, to look at the junk IPOs in a systematic manner using a quasi-experimental design. The study abandons the notion of homogeneous market for IPOs, and instead focuses on the differential demand for information across identifiable...
Persistent link: https://www.econbiz.de/10012746422