Over the last decade, there has been much empirical research on Chinese accounting conservatism. This research started with Ball, Robin and Wu (2000) that was one of the first papers to apply modern research methods to Chinese data. In this paper, I survey the early research on conservatism to...

This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the assertion ‘‘Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and insights into our scholarly discipline.’’ It poses...

This commentary reflects the views of a panel of six experts tasked with writing an essay on the most incorrect beliefs of accounting experts. The title provides ample motivation for this discussion – to document the views of some thought leaders in accounting research on a seldom-debated and...

We study relationships between stock returns on U.S. and German exchanges for U.S. restaurant companies. Specifically, we examine whether information asymmetry affect how much stock returns in Germany lag stock returns of the same company on U.S. markets. German and U.S. investors differ in...

Researchers often use non-linear distributional properties of accounting variables (e.g., standard deviation of demand conditional on managers’ information) to measure economic constructs like demand uncertainty. To model these distributional properties conditional on explanatory variables X,...

We study how firms use environmental and social (ES) disclosures in proxy statements to persuade shareholders to vote in their favor on ES proposals. These proposals are gaining public attention and support from shareholders as activists push firms to improve their ES performance. However,...