Stephen Glaeser

University of North Carolina (UNC) at Chapel Hill

102 Ridge Road

Chapel Hill, NC NC 27514

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 5,645

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Top 5,645

in Total Papers Downloads

13,791

SSRN CITATIONS
Rank 2,252

SSRN RANKINGS

Top 2,252

in Total Papers Citations

733

CROSSREF CITATIONS

26

Scholarly Papers (18)

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
Stanford Graduate School of Business, University of North Carolina (UNC) at Chapel Hill and Stanford Graduate School of Business
Downloads 1,264 (30,304)
Citation 22

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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 Effect of Patent Disclosure Quality on Innovation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 68 Posted: 28 Nov 2020 Last Revised: 15 Nov 2023
Brigham Young University, University of North Carolina (UNC) at Chapel Hill, University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 1,121 (36,022)
Citation 6

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Disclosure, patents, innovation

3.

Measuring Innovation and Navigating its Unique Information Issues: A Review of the Accounting Literature on Innovation

Kenan Institute of Private Enterprise Research Paper No. 4500800
Number of pages: 92 Posted: 12 Jul 2023 Last Revised: 29 Dec 2023
Stephen Glaeser and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Downloads 1,042 (40,012)
Citation 1

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Innovation

4.

Misreporting of Mandatory ESG Disclosures: Evidence from Gender Pay Gap Information

Number of pages: 66 Posted: 22 Aug 2022 Last Revised: 05 Apr 2024
University of Michigan, Stephen M. Ross School of Business, University of North Carolina (UNC) at Chapel Hill, University of Michigan - Ross School of Business and London School of Economics
Downloads 1,019 (41,317)

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gender pay gap; ESG; ESG washing; social responsibility; misreporting; gender representation; mandatory disclosure

5.

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: 17 Nov 2023
Stephen Glaeser
University of North Carolina (UNC) at Chapel Hill
Downloads 972 (44,174)
Citation 30

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

6.

Deterrent Disclosure

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 08 Apr 2019 Last Revised: 14 Jul 2021
Stephen Glaeser and Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads 956 (45,207)
Citation 28

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voluntary disclosure, innovation, patents, competition

7.

Accounting Quality and the Transmission of Monetary Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 16 Mar 2017 Last Revised: 19 Nov 2020
Chris Armstrong, Stephen Glaeser and John D. Kepler
Stanford Graduate School of Business, University of North Carolina (UNC) at Chapel Hill and Stanford Graduate School of Business
Downloads 898 (49,303)
Citation 3

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

8.

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
Stanford Graduate School of Business, University of North Carolina (UNC) at Chapel Hill, Singapore Management University - School of Accountancy and The Wharton School, University of Pennsylvania
Downloads 877 (50,977)
Citation 12

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

9.

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, Purdue University and University of Pennsylvania - Accounting Department
Downloads 831 (54,853)
Citation 289

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

10.

Private Information Acquisition via FOIA Requests Made to the SEC

The Accounting Review, forthcoming
Number of pages: 52 Posted: 27 Apr 2020 Last Revised: 06 Sep 2022
University of North Carolina (UNC) at Chapel Hill, University of Colorado at Boulder - Leeds School of Business, Simon School, University of Rochester and SUNY at Binghamton - School of Management
Downloads 783 (59,434)
Citation 1

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

11.

Contracting with Controllable Risk

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-55
Number of pages: 73 Posted: 11 Jan 2017 Last Revised: 01 Oct 2021
Chris Armstrong, Stephen Glaeser and Sterling Huang
Stanford Graduate School of Business, University of North Carolina (UNC) at Chapel Hill and Singapore Management University - School of Accountancy
Downloads 771 (60,712)
Citation 4

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

12.

Proximity and the Management of Innovation

Glaeser, C. K., Glaeser, S., & Labro, E. (2022). Proximity and the Management of Innovation. Management Science.
Number of pages: 45 Posted: 04 Jun 2020 Last Revised: 21 Sep 2022
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 and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 649 (75,828)
Citation 1

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Proximity, location, innovation, inventors, management, empirical operations, creativity, taxation

13.

The Assignment of Intellectual Property Rights and Innovation

Number of pages: 47 Posted: 07 Jan 2021 Last Revised: 16 Apr 2024
Stanford Graduate School of Business, University of North Carolina (UNC) at Chapel Hill, University of Pennsylvania - The Wharton School and London School of Economics
Downloads 528 (98,201)
Citation 4

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corporate innovation, disclosure, relationship-specific investment, employee mobility, misappropriation

14.

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 and University of Pennsylvania - Accounting Department
Downloads 527 (98,643)
Citation 25

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

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

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 14 Aug 2019 Last Revised: 30 Nov 2021
Stephen Glaeser and James D. Omartian
University of North Carolina (UNC) at Chapel Hill and University of Michigan - Ross School of Business
Downloads 491 (106,191)
Citation 28

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

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

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Stephen Glaeser and James D. Omartian
University of North Carolina (UNC) at Chapel Hill and University of Michigan - Ross School of Business

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competition, trade, private firms, public firms, financial reporting, proprietary costs, disclosure externalities

16.

Tax Competition and Employment

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 23 Nov 2019 Last Revised: 06 Apr 2023
Stephen Glaeser, Marcel Olbert and Ann-Catherin Werner
University of North Carolina (UNC) at Chapel Hill, London Business School and University of Mannheim Business School
Downloads 421 (128,709)
Citation 1

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Tax competition, Competition, Employment, Real effects, Trade

17.

Measuring Firm Exposure to Government Agencies

Number of pages: 65 Posted: 28 Apr 2023 Last Revised: 16 Apr 2024
Daphne M. Armstrong, Stephen Glaeser and Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill, University of North Carolina (UNC) at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 396 (138,073)

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Government agencies, disclosure, corporate profitability, corporate regulation, SOX, liquidity, IRS, tax planning

18.

Does Tax Complexity Discourage Entrepreneurship?

Number of pages: 44 Posted: 18 Dec 2023 Last Revised: 07 Mar 2024
Daphne M. Armstrong and Stephen Glaeser
University of North Carolina (UNC) at Chapel Hill and University of North Carolina (UNC) at Chapel Hill
Downloads 245 (229,998)

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Entrepreneurship, tax complexity, taxation, new business formation