Matthew Shaffer

University of Southern California

2250 Alcazar Street

Los Angeles, CA 90089

United States

University of Southern California - Marshall School of Business

701 Exposition Blvd

Los Angeles, CA California 90089

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 12,967

SSRN RANKINGS

Top 12,967

in Total Papers Downloads

7,693

TOTAL CITATIONS
Rank 47,942

SSRN RANKINGS

Top 47,942

in Total Papers Citations

20

Scholarly Papers (7)

1.

Scaling Core Earnings Measurement with Large Language Models

Number of pages: 46 Posted: 22 Nov 2024
Matthew Shaffer and Charles C. Y. Wang
University of Southern California and Harvard University - Business School (HBS)
Downloads 2,594 (11,172)
Citation 1

Abstract:

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Large Language Models, Core Earnings, Financial Statement Analysis, Generative AI, Accounting, Textual Analysis, Machine Learning, Qualitative Reasoning

2.

Governance through Shame and Aspiration: Index Creation and Corporate Behavior

Journal of Financial Economics (JFE), Forthcoming, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 567/2018, Harvard Business School Accounting & Management Unit Working Paper No. 18-010
Number of pages: 64 Posted: 31 Jul 2017 Last Revised: 14 Oct 2024
University of Toronto - Rotman School of Management, University of Southern California and Harvard University - Business School (HBS)
Downloads 1,386 (29,650)
Citation 11

Abstract:

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JPX-Nikkei 400 index; Corporate governance; Index inclusion; Reputation incentives; Status incentives; Return on equity; Capital efficiency; Social norms

3.

Do Sustainability Reports Contain Financially Material Information?

USC Marshall School of Business Research Paper Sponsored by iORB
Number of pages: 48 Posted: 06 Dec 2021 Last Revised: 20 Sep 2024
San Jose State University - Lucas College of Business, University of Southern California and University of Southern California - Leventhal School of Accounting
Downloads 1,250 (34,447)
Citation 4

Abstract:

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Sustainability, Disclosure, Materiality

4.

Which Multiples Matter in M&A? An Overview

Review of Accounting Studies, Forthcoming
Number of pages: 40 Posted: 25 Oct 2021 Last Revised: 18 Mar 2023
Matthew Shaffer
University of Southern California
Downloads 793 (65,231)
Citation 4

Abstract:

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Valuation, Accounting, M&A

5.

Why Value the Enterprise en route to Equity? Valuation Practice in M&A

USC Marshall School of Business Research Paper Sponsored by iORB
Number of pages: 46 Posted: 22 Dec 2021 Last Revised: 28 Oct 2022
Matthew Shaffer and Jason J. Lee
University of Southern California and University of Southern California - Marshall School of Business
Downloads 769 (67,930)

Abstract:

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M&A, Appraisal, Valuation, Accounting Multiples, Non-GAAP

6.

Are Third-Party Fundamental Valuations Relevant in Public-Company Takeovers?

USC Marshall School of Business Research Paper
Number of pages: 44 Posted: 08 Oct 2020 Last Revised: 13 Jun 2023
Matthew Shaffer
University of Southern California
Downloads 595 (94,505)

Abstract:

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Fairness Opinions; Valuation; Corporate Governance; M&A

Contentious Valuations: Accounting Reports as Schelling Points

Number of pages: 46 Posted: 09 Aug 2022 Last Revised: 14 Nov 2023
Matthew Shaffer
University of Southern California
Downloads 169 (361,875)

Abstract:

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M&A, Appraisal, Valuation, Accounting Multiples

Contentious Valuations: Accounting Reports as Schelling Points

USC Marshall School of Business Research Paper Sponsored by iORB
Number of pages: 46 Posted: 30 Nov 2023
Matthew Shaffer
University of Southern California
Downloads 137 (434,381)

Abstract:

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M&A; Appraisal; Valuation; Accounting Multiples