This paper investigates whether the use of big data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by big data could potentially improve firms’ ability to forecast earnings (supply channel) and investor demand for earnings information is likely...

This study focuses on the impact of the California Non-Profit Integrity Act (2004) on executive compensation costs in affected nonprofit organizations. We find that, for affected organizations, executive compensation costs during post-regulation periods have gone up in comparison to control...