Charles McClure

University of Chicago Booth School of Business

  • University of Chicago Booth School of Business

SCHOLARLY PAPERS

14

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24,980

TOTAL CITATIONS
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Top 15,099

in Total Papers Citations

104

Scholarly Papers (14)

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1.

Evolution in Value Relevance of Accounting Information

Forthcoming, The Accounting Review doi.org/10.2308/TAR-2019-0521
Number of pages: 55 Posted: 14 Mar 2017 Last Revised: 22 Apr 2022
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 8,542 (1,577)
Citation 50

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Capital Markets, Classification and Regression Trees, Equity Valuation, Financial Reporting, Value Relevance

2.

Diversity Washing

Forthcoming in the Journal of Accounting Research, Chicago Booth Research Paper No. 22-18, European Corporate Governance Institute – Finance Working Paper No. 868/2023
Number of pages: 70 Posted: 12 Dec 2022 Last Revised: 23 Apr 2024
Andrew Baker, David F. Larcker, Charles McClure, Durgesh Saraph and Edward M. Watts
Berkeley Law School, Stanford Graduate School of Business, University of Chicago Booth School of Business, Jump Trading and Yale School of Management
Downloads 7,234 (2,079)
Citation 18

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Diversity disclosure; Human capital; Social washing; Environmental, social, and corporate governance (ESG)

3.

Long-Term Economic Consequences of Hedge Fund Activist Interventions

Rock Center for Corporate Governance at Stanford University Working Paper No. 236, Stanford University Graduate School of Business Research Paper No. 18-47, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 577/2018, Review of Accounting Studies,, Long-term economic consequences of hedge fund activist interventions June 2019, Volume 24, Issue 2, pp 536–569
Number of pages: 58 Posted: 03 Oct 2018 Last Revised: 07 Jun 2019
Ed deHaan, David F. Larcker and Charles McClure
Stanford Graduate School of Business, Stanford Graduate School of Business and University of Chicago Booth School of Business
Downloads 1,588 (24,975)
Citation 21

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Hedge Fund Activist Interventions, Activist Interventions, Activist Hedge Funds, shareholder wealth, pre-activism performance, shareholders, Government Policy and Regulation, corporate governance

4.

Information Acquisition Costs and Price Informativeness: Global Evidence

Chicago Booth Research Paper No. 21-05
Number of pages: 82 Posted: 25 Jan 2021 Last Revised: 05 Mar 2025
Charles McClure, Shawn X. Shi and Edward M. Watts
University of Chicago Booth School of Business, University of Washington - Michael G. Foster School of Business and Yale School of Management
Downloads 1,381 (30,824)
Citation 1

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Disclosure, Information acquisition, Price efficiency, Price informativeness, Earnings announcements

5.

Non-GAAP Reporting and Investment

Forthcoming, The Accounting Review; DOI: 10.2308/TAR-2021-0384, Chicago Booth Research Paper No. 19-27
Number of pages: 73 Posted: 20 Dec 2019 Last Revised: 04 Oct 2023
Charles McClure and Anastasia A. Zakolyukina
University of Chicago Booth School of Business and University of Chicago - Booth School of Business
Downloads 1,224 (36,662)
Citation 6

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Non-GAAP, pro-forma, investment, intangible assets, real effects, structural estimation

6.

How Costly Is Tax Avoidance? Evidence from Structural Estimation

Forthcoming, The Accounting Review
Number of pages: 75 Posted: 16 May 2019 Last Revised: 16 Apr 2023
Charles McClure
University of Chicago Booth School of Business
Downloads 996 (49,367)
Citation 1

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Tax avoidance; undersheltering; non-tax costs; FIN48; structural estimation

7.

Peer-Group Choice, Chief Executive Officer Compensation, and Firm Performance

Rock Center for Corporate Governance at Stanford University Working Paper No. 240, Stanford University Graduate School of Business Research Paper No. 19-15
Number of pages: 61 Posted: 13 Feb 2019 Last Revised: 19 Feb 2021
David F. Larcker, Charles McClure and Christina Zhu
Stanford Graduate School of Business, University of Chicago Booth School of Business and University of Pennsylvania - The Wharton School
Downloads 912 (55,700)
Citation 3

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CEO Compensation; Peer Groups; Agency Problems; CEO Labor Market

8.

Examining the Effects of the TCJA on Executive Compensation

Kelley School of Business Research Paper No. 19-28
Number of pages: 60 Posted: 17 Jun 2019 Last Revised: 29 Apr 2022
Lisa De Simone, Charles McClure and Bridget Stomberg
University of Texas at Austin, University of Chicago Booth School of Business and Indiana University - Kelley School of Business
Downloads 788 (68,010)
Citation 4

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taxes, executive compensation, TCJA

9.

Accounting for Goodwill

Downloads 697 (79,825)

Accounting for Goodwill

Chicago Booth Research Paper No. 23-20, Fama-Miller Working Paper , University of Chicago, Becker Friedman Institute for Economics Working Paper Forthcoming
Number of pages: 66 Posted: 17 Oct 2023 Last Revised: 05 Mar 2025
Stefan Huber and Charles McClure
Rice University and University of Chicago Booth School of Business
Downloads 491 (122,251)

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Goodwill, mergers and acquisitions, buyout premia, structural modeling

Accounting for Goodwill

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2023-142
Number of pages: 53 Posted: 03 Nov 2023
Stefan Huber and Charles McClure
Rice University and University of Chicago Booth School of Business
Downloads 206 (312,258)

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Goodwill, mergers and acquisitions, buyout premia, structural modeling

10.

Demand for Stocks and Accounting Information

Chicago Booth Research Paper No. 22-06
Number of pages: 61 Posted: 02 Feb 2022 Last Revised: 22 Oct 2024
Charles McClure and Valeri V. Nikolaev
University of Chicago Booth School of Business and University of Chicago Booth School of Business
Downloads 676 (82,871)

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Demand relevance, portfolio decisions, accruals, earnings, demand for stocks, investor heterogeneity

11.

Competition Enforcement and Accounting for Intangible Capital

Fama-Miller Working Paper, Chicago Booth Research Paper No. 24-20, University of Chicago, Becker Friedman Institute for Economics Working Paper Forthcoming, Chicago Booth Accounting Research Center Research Paper, Stanford University Graduate School of Business Research Paper No. 4861968
Number of pages: 89 Posted: 12 Jun 2024 Last Revised: 21 Jan 2025
John D. Kepler, Charles McClure and Christopher R. Stewart
Stanford Graduate School of Business, University of Chicago Booth School of Business and University of Chicago - Booth School of Business
Downloads 638 (89,247)

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Mergers and Acquisitions, Antitrust, Competition

12.

Information Supporting Investor Valuations: Evidence from a Comparative Content Analysis of Analyst Reports and Form 10-K

Chicago Booth Research Paper No. 24-05
Number of pages: 73 Posted: 19 Mar 2024 Last Revised: 28 Mar 2024
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 304 (212,593)

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Capital Markets; Financial Reporting; Textual Analysis; Analyst Reports; Value Relevance

13.

Diversity Washing

Journal of Accounting Research, Volume 62, Issue 5. Pp. 1661-1709, https://doi.org/10.1111/1475-679X.12542
Posted: 18 Dec 2024
Andrew C. Baker, David F. Larcker, Charles McClure, Durgesh Saraph and Edward M. Watts
Stanford University, Law School, Stanford University, School of Law, Student, Stanford Graduate School of Business, University of Chicago Booth School of Business, affiliation not provided to SSRN and Yale School of Management

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diversity disclosure, human capital, social washing, environmental, social, corporate governance

14.

Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Lisa De Simone, Charles McClure and Bridget Stomberg
University of Texas at Austin, University of Chicago Booth School of Business and Indiana University - Kelley School of Business

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executive compensation, tax reform