Philadelphia, PA 19122
United States
Temple University - Department of Accounting
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timely loss recognition, omitted variable bias, over-investment
Accounting, Economic History, Economic Institutions
resource adjustment costs, break even analysis, budgeting, managerial discretion
intertemporal trade, verifiable history, dispute resolution, cultural selection
write-down, impairment buffer, contracting efficiency, regulation
Moka, gift exchange, patent, trademark, fair value
Accounting principles, economic exchange, neuroeconomics, primate brain
selection, transformation, migration, unintended consequences, pretense of knowledge
earnings information arrival days, conditional information content, information monopoly, incremental information
timely loss recognition; asset write-downs; bookable gains and losses
Recordkeeping, accounting history, economic development and institutions
conservation laws, constructal law, economic evolution, mean reversion, creation myths
unbiased, economic significance, analyst rankings, conditional median, performance evaluation
economic significance, analyst rankings, conditional median, performance evaluation, conditional skewness
inflation illusion, analysts, earnings forecasts
asset impairment, timely loss recognition, lower of cost or market rule, abnormal accruals, materiality
statistical significance, research methodology, t-statistic, meta-analysis
Earnings-return relation; Negative returns
big questions; open contests; scientism; statistical significance; graphs; figures
Reciprocity, accounting, recordkeeping
accounting, economic institutions, trust, memory, image score
Quarterly earnings; Earnings-return relation; Negative returns
knowledge sharing, norms, accounting profession, agent-based modeling
Litigation Risk, Corporate Governance, D&O Insurance, Non-Officer Directors, Board Monitoring
Double-entry bookkeeping, economic exchange, profit measurement, discovery process
standardized difference test; zero benchmark; smooth distribution; nonlinear interpolation; conditional distribution
conservatism, historical cost, opportunity cost, knowledge problem, discovery process
Behavioral finance; Institutional evolution; Market design; Joint hypothesis; Economic significance
standardized difference test; performance benchmark; bright-line rule; smooth distribution; nonlinear interpolation; conditional distribution
Charities, Regulation, Financial Reporting
timely loss recognition, omitted variable bias, over-investment, managerial stock ownership
multiple comparisons, Bonferroni, Holm, publication bias, journal policies
Earnings information arrival days, conditional information content, information monopoly
Internal Control Weaknesses; SOX 302; SOX 404; IPO Underpricing
lead–lag; cross-autocorrelation; involuntary cross-listing; vector autoregression (VAR); Frankfurt Stock Exchange; information asymmetry
Involuntary cross-listing, Cross-listing, Determinants, Frankfurt Stock Exchange, Restaurants, Stocks, Stock exchanges
accrual accounting, cross-country comparisons, earnings unpredictability, tax and financial alignment, Random Walk model
shareholder lawsuits, ownership structure, enforcement, ownership, control
Main bank; Managerial opportunism; Family control
Accounting principles, human brain, evolution
Accounting principles, conceptual framework
Material Weaknesses, SOX 302, SOX 404, IPO Underpricing
