Thomas Bourveau

Columbia University - Columbia Business School, Accounting, Business Law & Taxation

Associate Professor

3022 Broadway

New York, NY 10027

United States

  • Columbia University - Columbia Business School, Accounting, Business Law & Taxation

SCHOLARLY PAPERS

23

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Top 5,657

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291

CROSSREF CITATIONS

37

Scholarly Papers (23)

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1.

Human Capital Disclosures

Number of pages: 144 Posted: 30 Jun 2022 Last Revised: 09 Nov 2023
Thomas Bourveau, Maliha Chowdhury, Anthony Le and Ethan Rouen
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University, Columbia University and Harvard Business School
Downloads 2,040 (15,446)
Citation 6

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Human Capital, Voluntary Disclosure, Mandatory Disclosure; Regulation S-K

2.

The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings

Downloads 1,839 (18,257)
Citation 19

The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings

Journal of Accounting Research, 2022, 60 (1), 129–167
Number of pages: 96 Posted: 09 Jun 2018 Last Revised: 12 Oct 2022
Thomas Bourveau, Emmanuel T. De George, Atif Ellahie and Daniele Macciocchi
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Miami - Department of Accounting, University of Utah - David Eccles School of Business and University of Miami Herbert Business School
Downloads 1,839 (17,941)
Citation 19

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initial coin offering, crypto-tokens, disclosure, information intermediaries, ratings, unregulated capital markets

The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Thomas Bourveau, Emmanuel T. De George, Atif Ellahie and Daniele Macciocchi
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Miami - Department of Accounting, University of Utah - David Eccles School of Business and University of Miami Herbert Business School

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initial coin offering; crypto-tokens; disclosure; information intermediaries; ratings; unregulated capital markets

3.

Corporate Websites: A New Measure of Disclosure

Number of pages: 67 Posted: 14 Apr 2021
Romain Boulland, Thomas Bourveau and Matthias Breuer
ESSEC Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,450 (26,187)
Citation 4

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Websites, Disclosure, Private Firms, Private Equity, ESG

4.

Firm Boundaries and Voluntary Disclosure

Columbia Business School Research Paper, The Accounting Review, volume 99, issue 4, 2024 [10.2308/TAR-2022-0182]
Number of pages: 51 Posted: 30 Jan 2022 Last Revised: 11 Aug 2024
Thomas Bourveau, John D. Kepler, Guoman She and Lynn Linghuan Wang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Stanford Graduate School of Business, The University of Hong Kong - Faculty of Business and Economics and The University of Hong Kong - Faculty of Business and Economics
Downloads 1,318 (30,281)
Citation 3

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Firm Boundaries, Vertical Integration, Product Disclosure, Coordination Role of Disclosure

5.

Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes

Forthcoming at The Accounting Review
Number of pages: 42 Posted: 22 May 2016 Last Revised: 07 Jul 2020
Thomas Bourveau and Kelvin Law
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Nanyang Business School, Nanyang Technological University
Downloads 1,013 (44,044)
Citation 61

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Analysts; Personally experienced events; Forecasting behavior; Disastrous weather event

6.

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations

Downloads 990 (45,547)
Citation 51

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations

Sixth Annual Conference on Financial Market Regulation
Number of pages: 89 Posted: 20 Apr 2017 Last Revised: 11 Feb 2020
Thomas Bourveau, Guoman She and Alminas Zaldokas
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The University of Hong Kong - Faculty of Business and Economics and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Downloads 990 (44,898)
Citation 51

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Financial Disclosure, Antitrust Enforcement, Collusion, Tacit Coordination

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations

Journal of Accounting Research, Volume 58, Issue 2
Posted: 01 Jul 2020
Thomas Bourveau, Guoman She and Alminas Zaldokas
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The University of Hong Kong - Faculty of Business and Economics and Hong Kong University of Science & Technology (HKUST) - Department of Finance

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financial disclosure; antitrust enforcement; collusion; tacit coordination

7.

Shareholder Activism and Voluntary Disclosure

Review of Accounting Studies, 2017, 22(3), 1307-1339
Number of pages: 50 Posted: 03 Oct 2015 Last Revised: 17 Aug 2017
Thomas Bourveau and Jordan Schoenfeld
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Ohio State University (OSU)
Downloads 976 (46,522)
Citation 40

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Corporate Disclosure, Corporate Governance, Investor Relations, Shareholder Activism

8.

The Capital Market Consequences of Tenure-Based Voting Rights: Evidence from the Florange Act

Number of pages: 62 Posted: 08 Feb 2019 Last Revised: 01 Apr 2021
Thomas Bourveau, Francois Brochet and Alexandre Garel
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Boston University - Department of Accounting and Audencia Business School
Downloads 931 (49,561)
Citation 3

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Shareholder Voting, Institutional Ownership, Corporate Governance Regulation

9.

Behind the Curtain of Workforce Diversity: Evidence from EEO-1 Reports

Number of pages: 54 Posted: 23 May 2023 Last Revised: 26 Aug 2024
Thomas Bourveau, Rachel W. Flam and Anthony Le
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, London Business School and Columbia University
Downloads 856 (55,687)
Citation 1

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EEO Form; Diversity Metrics; Strategic Disclosure

10.

Public Company Auditing Around the Securities Exchange Act

Columbia Business School Research Paper
Number of pages: 79 Posted: 05 May 2021 Last Revised: 27 Mar 2024
Thomas Bourveau, Matthias Breuer, Jeroen Koenraadt and Robert Stoumbos
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, London School of Economics and Political Science and ESSEC Business School
Downloads 838 (57,250)
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Public Companies, Auditing, Regulation, Securities Exchange Act

11.

Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry

Number of pages: 113 Posted: 18 Feb 2021 Last Revised: 06 Apr 2023
Thomas Bourveau, Matthias Breuer and Robert Stoumbos
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and ESSEC Business School
Downloads 816 (59,449)

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Disclosure, Dynamics, Rational Expectations, Learning, History

12.

H‑1B Visas and Wages in Accounting: Evidence from Big 4 Payroll and the Ethics of H‑1B Visas

Journal of Business Ethics, Forthcoming
Number of pages: 55 Posted: 06 Feb 2018 Last Revised: 04 Oct 2024
Thomas Bourveau, Derrald Stice, Han Stice and Roger M. White
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The University of Hong Kong - School of Business, George Mason University and Arizona State University (ASU) - School of Accountancy
Downloads 769 (64,238)
Citation 2

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Accounting Workforce, Skilled Immigration, H-1B Visa, Wage Gap

13.

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits

Downloads 619 (84,716)
Citation 65

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2018-79
Number of pages: 59 Posted: 16 Nov 2017 Last Revised: 22 May 2018
Thomas Bourveau, Yun Lou and Rencheng Wang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 619 (83,654)
Citation 65

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Corporate Governance, Derivative Lawsuits, Corporate Disclosure, Shareholder Litigation, Universal Demand Laws

Shareholder Litigation and Corporate Disclosure: Evidence From Derivative Lawsuits

Journal of Accounting Research, Vol. 56, No. 3, 2018, Columbia Business School Research Paper No. 18-65
Posted: 15 Aug 2018 Last Revised: 02 Dec 2021
Thomas Bourveau, Yun Lou and Rencheng Wang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Corporate Governance; Derivative Lawsuits; Corporate Disclosure; Shareholder Litigation; Universal Demand Laws

14.

Strategic Disclosure and Debt Covenant Violation

Journal of Management Accounting Research (2022), 2023-159
Number of pages: 56 Posted: 08 Dec 2017 Last Revised: 16 May 2023
Thomas Bourveau, Derrald Stice and Rencheng Wang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The University of Hong Kong - School of Business and Singapore Management University - School of Accountancy
Downloads 571 (93,860)
Citation 2

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Debt Covenant Violation, Strategic Disclosure, Risk-Shifting

15.

Decentralized Finance (DeFi) Assurance: Early Evidence

Review of Accounting Studies, forthcoming.
Number of pages: 59 Posted: 25 May 2023 Last Revised: 07 Jun 2024
Thomas Bourveau, Janja Brendel and Jordan Schoenfeld
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The Chinese University of Hong Kong (CUHK) and Ohio State University (OSU)
Downloads 566 (94,883)
Citation 2

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Auditing, Decentralized Finance, Smart Contracts

16.

Political Connections and Insider Trading

Downloads 522 (104,933)
Citation 2

Political Connections and Insider Trading

2nd Annual Financial Institutions, Regulation and Corporate Governance Conference
Number of pages: 35 Posted: 30 Sep 2016 Last Revised: 03 Dec 2016
Thomas Bourveau, Renaud Coulomb and Marc Sangnier
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Melbourne and Aix-Marseille University - Aix-Marseille School of Economics
Downloads 348 (166,350)
Citation 1

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Insider Trading, Politics of Financial Markets, Securities Regulation

Political Connections and Insider Trading

Number of pages: 36 Posted: 05 Oct 2016 Last Revised: 23 Jan 2018
Thomas Bourveau, Renaud Coulomb and Marc Sangnier
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Melbourne and Aix-Marseille University - Aix-Marseille School of Economics
Downloads 123 (439,852)

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Political Connections, White-Collar Crime, Insider Trading

Political Connections and Insider Trading

Number of pages: 30 Posted: 04 Jun 2016
Thomas Bourveau, Renaud Coulomb and Marc Sangnier
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Melbourne and Aix-Marseille University - Aix-Marseille School of Economics
Downloads 51 (749,803)
Citation 4

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Insider Trading, Politics of Financial Markets, Securities Regulation

17.

Mutual Funds' Reporting Frequency and Firms' Responses to Undervaluation: The Role of Share Repurchases

Contemporary Accounting Research, Forthcoming, University of Miami Business School Research Paper No. 3584004
Number of pages: 57 Posted: 14 May 2020 Last Revised: 23 Aug 2023
Thomas Bourveau, Xinlei Li, Daniele Macciocchi and Chengzhu (Lisa) Sun
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California, Davis, University of Miami Herbert Business School and The Hong Kong Polytechnic University
Downloads 516 (106,461)
Citation 4
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Myopia, Reporting frequency, Share repurchases, Mutual funds

18.

Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting

Review of Accounting Studies, forthcoming
Number of pages: 52 Posted: 08 May 2020 Last Revised: 25 Jan 2022
Thomas Bourveau, Jason V. Chen, Ferdinand Elfers and Jochen Pierk
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Illinois at Chicago, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 498 (111,190)
Citation 11

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value relevance, private firms, spillovers, comparability

19.

When Attention Is Away, Analysts Misplay: Distraction and Analyst Forecast Performance

Number of pages: 68 Posted: 03 Aug 2020
Thomas Bourveau, Alexandre Garel, Peter R. Joos and Arthur Romec
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Audencia Business School, INSEAD and Toulouse Business School
Downloads 423 (134,689)
Citation 1

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Limited Attention, Distraction, Analyst, Forecasts, Information Environment

20.

Political Connections and White-Collar Crime: Evidence from Insider Trading in France

Number of pages: 35 Posted: 06 Jun 2017
Thomas Bourveau, Renaud Coulomb and Marc Sangnier
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Melbourne and Aix-Marseille University - Aix-Marseille School of Economics
Downloads 352 (165,630)
Citation 1

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Political Connections, White-Collar Crime, Insider Trading

21.

Pay-or-Explain Regulation and Minority Shareholder Expropriation

Number of pages: 92 Posted: 14 May 2023
Thomas Bourveau, Xingchao Gao, Rongchen Li and Frank Zhou
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Toronto - Rotman School of Management, Columbia University - Columbia Business School and University of Pennsylvania - The Wharton School
Downloads 345 (169,262)

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Minority Shareholder Expropriation, Payout Policy, Disclosure Regulation

22.

Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act

Singapore Management University School of Accountancy Research Paper Forthcoming, HEC Paris Research Paper No. ACC-2020-1365
Number of pages: 53 Posted: 05 Aug 2020
Thomas Bourveau, Vedran Capkun and Yin Wang
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, HEC Paris and Singapore Management University - School of Accountancy
Downloads 300 (196,388)
Citation 3

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disclosure, information asymmetry, clinical trial, regulation

23.

Mandatory Carbon Disclosure: Evidence from France

Number of pages: 58 Posted: 15 Apr 2024
Thomas Bourveau, Alexandre Garel and Arthur Romec
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Audencia Business School and Toulouse Business School
Downloads 208 (281,589)

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Mandatory disclosure, carbon emissions, climate change, CSR reporting