100 Fuqua Drive
Durham, NC 27708-0204
United States
Duke University
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Tax Avoidance, Tax Burden, Tax Incidence
Tax avoidance, tax burden, tax incidence
auditing, disclosure, investment efficiency, financial reporting standard, auditing standard
Accounting Conservatism, Debt Contract Efficiency, Information System, Decision Making
accounting bias, information system, complementary information
accounting bias; information system; complementary information
Investment Measurements, Managerial Myopia, Real Effects
Timely loss recognition; Price informativeness; Feedback effect
Disclosure, Discretion, Market Discipline, Bank Runs, Financial Regulation
Interim Performance Evaluation, Performance Manipulation, Optimal Contracting, Moral Hazard
Feedback effect, coordination games, short selling regulation, manipulative short selling, real effects
disclosure, agency problem, private benefit, security design, accounting conservatism
Compensation contract disclosure, CD&A disclosure, managerial myopia, coordination failure, market competition
Visionary CEOs, Corporate boards, Heterogeneous beliefs, Board advising and monitoring
Beauty Contest, Investment Externality, Information Spillover, Disclosure, Accounting Standards, Harmonization, IFRS Adoption
firm relationships, asset prices, disclosure, matching quality, collaboration intensity
Certification, disclosure, real effects, disclosure regulation, audit regulation, ESG disclosure
Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;
tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility
