Thomas Bourveau

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

Associate Professor

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 4,457

SSRN RANKINGS

Top 4,457

in Total Papers Downloads

15,410

SSRN CITATIONS
Rank 6,824

SSRN RANKINGS

Top 6,824

in Total Papers Citations

201

CROSSREF CITATIONS

35

Scholarly Papers (22)

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
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Miami, University of Utah - David Eccles School of Business and University of Miami Herbert Business School
Downloads 1,781 (16,623)
Citation 19

Abstract:

Loading...

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
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Miami, University of Utah - David Eccles School of Business and University of Miami Herbert Business School

Abstract:

Loading...

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

2.

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 1,391 (24,679)
Citation 3

Abstract:

Loading...

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

3.

Corporate Websites: A New Measure of Voluntary Disclosure

Number of pages: 51 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 1,187 (31,161)
Citation 2

Abstract:

Loading...

Internet, Websites, Communication, Disclosure, ESG

4.

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, Jordan Schoenfeld and Jordan Schoenfeld
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of UtahDartmouth College - Tuck School of Business
Downloads 947 (42,848)
Citation 34

Abstract:

Loading...

Corporate Disclosure, Corporate Governance, Investor Relations, Shareholder Activism

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 918 (44,685)
Citation 15

Abstract:

Loading...

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

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 904 (45,026)
Citation 40

Abstract:

Loading...

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

Abstract:

Loading...

financial disclosure; antitrust enforcement; collusion; tacit coordination

7.

Firm Boundaries and Voluntary Disclosure

Columbia Business School Research Paper
Number of pages: 51 Posted: 30 Jan 2022 Last Revised: 09 Nov 2023
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 874 (47,857)

Abstract:

Loading...

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

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 857 (49,118)
Citation 3

Abstract:

Loading...

Shareholder Voting, Institutional Ownership, Corporate Governance Regulation

9.

H-1B Visas and Wages in Accounting: Evidence from Deloitte's Payroll

Number of pages: 51 Posted: 06 Feb 2018 Last Revised: 04 Aug 2020
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 695 (65,015)
Citation 2

Abstract:

Loading...

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

10.

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 671 (68,026)

Abstract:

Loading...

Disclosure, Dynamics, Rational Expectations, Learning, History

11.

Public Company Auditing Around the Securities Exchange Act

Columbia Business School Research Paper
Number of pages: 68 Posted: 05 May 2021 Last Revised: 02 Feb 2023
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 600 (78,288)
Citation 4

Abstract:

Loading...

Public Companies, Auditing, Regulation, Securities Exchange Act

12.

Behind the EEO Curtain

Number of pages: 28 Posted: 23 May 2023 Last Revised: 25 Jul 2023
Thomas Bourveau, Rachel W. Flam and Anthony Le
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, London Business School and Columbia University
Downloads 583 (81,096)

Abstract:

Loading...

EEO Form; Diversity Metrics; Strategic Disclosure

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 558 (84,945)
Citation 65

Abstract:

Loading...

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

Abstract:

Loading...

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 549 (87,408)
Citation 2

Abstract:

Loading...

Debt Covenant Violation, Strategic Disclosure, Risk-Shifting

15.

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 Sun
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, UC Davis, University of Miami Herbert Business School and The Hong Kong Polytechnic University
Downloads 492 (100,106)
Citation 1
  • Add to Cart

Abstract:

Loading...

Myopia, Reporting frequency, Share repurchases, Mutual funds

16.

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
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 467 (106,835)
Citation 7

Abstract:

Loading...

value relevance, private firms, spillovers, comparability

17.
Downloads 448 (112,470)
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 298 (175,170)
Citation 1

Abstract:

Loading...

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 113 (414,228)

Abstract:

Loading...

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 37 (767,128)
Citation 4

Abstract:

Loading...

Insider Trading, Politics of Financial Markets, Securities Regulation

18.

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

Number of pages: 68 Posted: 03 Aug 2020
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Audencia Business School, INSEAD and Toulouse Business School
Downloads 379 (136,084)
Citation 1

Abstract:

Loading...

Limited Attention, Distraction, Analyst, Forecasts, Information Environment

19.

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 306 (170,865)
Citation 1

Abstract:

Loading...

Political Connections, White-Collar Crime, Insider Trading

20.

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 263 (200,296)
Citation 2

Abstract:

Loading...

disclosure, information asymmetry, clinical trial, regulation

21.

Pay-or-Explain Regulation and Minority Shareholder Expropriation

Number of pages: 69 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 185 (278,977)

Abstract:

Loading...

Minority Shareholder Expropriation, Payout Policy, Disclosure Regulation

22.

Decentralized Finance (DeFi) Assurance: Early Evidence

Number of pages: 59 Posted: 25 May 2023
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The Chinese University of Hong Kong (CUHK) and University of UtahDartmouth College - Tuck School of Business
Downloads 355

Abstract:

Loading...

Auditing, Decentralized Finance, Smart Contracts