In this paper we investigate whether earnings are conservative in financial reporting of firms listed in Tehran Stock Exchange (TSE)? Using the asymmetric timeliness of earnings, we measure earnings conservatism for 495 firm-years during 2001-2009, we hypothesize that earnings in all periods for...

We analyze the supply-side disruptions associated with Covid-19 across firms and workers. To do so, we exploit differences in the ability of workers across industries to work remotely using data from the American Time Use Survey (ATUS). We find that sectors in which a higher fraction of the...

We analyze the supply-side disruptions associated with Covid-19 across firms and workers. To do so, we exploit differences in the ability of workers across industries to work remotely using data from the American Time Use Survey (ATUS). We find that sectors in which a higher fraction of the...