Stephen Glaeser

University of North Carolina (UNC) at Chapel Hill - Accounting Area

McColl Building

Chapel Hill, NC 27599

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 9,781

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Top 9,781

in Total Papers Downloads

5,193

SSRN CITATIONS
Rank 3,767

SSRN RANKINGS

Top 3,767

in Total Papers Citations

305

CROSSREF CITATIONS

18

Scholarly Papers (12)

1.

Strategic Reactions in Corporate Tax Planning

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 23 Dec 2016 Last Revised: 19 Apr 2019
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 928 (26,809)
Citation 6

Abstract:

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Corporate Income Tax; Tax Planning; Industry Competition; Strategic Interaction; Tax Havens; Difference-In-Differences; Partially-Overlapping Groups; Reflection Problem

2.

The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 69 Posted: 25 Apr 2017 Last Revised: 23 Jun 2018
Stephen Glaeser
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 680 (41,127)
Citation 37

Abstract:

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proprietary costs, trade secrets, disclosure, information asymmetry, innovation, patents

3.

Discretionary Disclosure and Manager Horizon: Evidence from Patenting

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 24 Mar 2017 Last Revised: 30 Dec 2019
Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 663 (42,544)
Citation 248

Abstract:

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Discretionary disclosure, voluntary disclosure, manager horizon, patents, trade secrets, innovation, research and development

4.

Accounting Quality and the Transmission of Monetary Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 16 Mar 2017 Last Revised: 29 Sep 2019
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 619 (46,700)
Citation 3

Abstract:

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monetary policy, federal funds rate, balance sheet channel, accounting quality, financial reporting, information asymmetry, agency conflicts, event study, financial intermediation

5.

The Economics of Managerial Taxes and Corporate Risk-Taking

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-87
Number of pages: 68 Posted: 24 Oct 2017 Last Revised: 12 Nov 2019
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Singapore Management University - School of Accountancy and The Wharton School, University of Pennsylvania
Downloads 572 (51,650)
Citation 8

Abstract:

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Corporate risk-taking; risky investment; risk-taking incentives; personal income taxes; federal income taxes; state income taxes; agency conflict

6.

Controllability of Risk and the Design of Incentive-Compensation Contracts

Singapore Management University School of Accountancy Research Paper No. 2017-55
Number of pages: 76 Posted: 11 Jan 2017 Last Revised: 29 Jun 2020
Chris Armstrong, Stephen Glaeser and Sterling Huang
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Singapore Management University - School of Accountancy
Downloads 463 (67,269)
Citation 3

Abstract:

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executive compensation; contract design; equity incentives; risk-taking incentives; stock options; derivatives; hedging; natural experiment; Controllability

7.

Identification and Generalizability in Accounting Research: A Discussion of Christensen, Floyd, Liu, and Maffett (2017)

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 23 Posted: 08 Aug 2017 Last Revised: 07 Sep 2017
Stephen Glaeser and Wayne R. Guay
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 370 (87,730)
Citation 14

Abstract:

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causal inference; accounting research; quasi-experimental methods; generalizability

8.

Deterrent Disclosure

Number of pages: 51 Posted: 08 Apr 2019 Last Revised: 04 Jun 2020
Stephen Glaeser and Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina Kenan-Flagler Business School
Downloads 336 (97,815)
Citation 6

Abstract:

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voluntary disclosure, innovation, patents, competition

9.

Private Information Acquisition via Freedom of Information Act Requests

Number of pages: 48 Posted: 27 Apr 2020 Last Revised: 22 Jun 2020
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Colorado at Boulder - Leeds School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 235 (143,839)

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Freedom of Information Act, information search, private information acquisition, disclosure, agency costs, proprietary costs, competition, lawsuits

10.

Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing

Kenan Institute of Private Enterprise Research Paper No. 19-28
Number of pages: 59 Posted: 14 Aug 2019 Last Revised: 05 Dec 2019
Stephen Glaeser and James D. Omartian
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Ross School of Business
Downloads 169 (193,088)
Citation 2

Abstract:

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Competition, Trade, Private Firms, Public Firms, Financial Reporting, Proprietary Costs, Disclosure Externalities

11.

Tax Competition and Employment

Number of pages: 73 Posted: 23 Nov 2019 Last Revised: 28 Apr 2020
Stephen Glaeser, Marcel Olbert and Ann-Catherin Werner
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London Business School - Department of Accounting and University of Mannheim Business School
Downloads 101 (290,886)

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade

12.

Overseeing Innovation

Number of pages: 31 Posted: 04 Jun 2020 Last Revised: 22 Jun 2020
Chloe Glaeser, Stephen Glaeser and Eva Labro
University of North Carolina (UNC) at Chapel Hill - Operations Area, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Kenan-Flagler Business School University of North Carolina
Downloads 57 (401,318)

Abstract:

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Oversight, location, innovation, inventors, management, creativity