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
tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility
auditing, disclosure, investment efficiency, financial reporting standard, auditing standard
Revenue recognition, FASB, liquidity, comparability, ASC 606, ASU 2014-09
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
Feedback effect, coordination games, short selling regulation, manipulative short selling, real effects
Certification, disclosure, real effects, disclosure regulation, audit regulation, ESG disclosure
Interim Performance Evaluation, Performance Manipulation, Optimal Contracting, Moral Hazard
Compensation contract disclosure, CD&A disclosure, managerial myopia, coordination failure, market competition
disclosure, agency problem, private benefit, security design, accounting conservatism
Visionary CEOs, Corporate boards, Heterogeneous beliefs, Board advising and monitoring
Accounting Standards, Harmonization, Correlated Reporting Noises, Beauty Contest, Investment Externality, Information Spillover, Disclosure, IFRS Adoption
firm relationships, asset prices, disclosure, matching quality, collaboration intensity
Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;
Morale, Performance, Disclosure, Information
