102 Ridge Road
Chapel Hill, NC NC 27514
United States
University of North Carolina (UNC) at Chapel Hill
SSRN RANKINGS
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Disclosure, patents, innovation
Innovation
gender pay gap; ESG; ESG washing; social responsibility; misreporting; gender representation; mandatory disclosure
Corporate Income Tax; Tax Planning; Industry Competition; Strategic Interaction; Tax Havens; Difference-In-Differences; Partially-Overlapping Groups; Reflection Problem
voluntary disclosure, innovation, patents, competition
proprietary costs, trade secrets, disclosure, information asymmetry, innovation, patents
monetary policy, federal funds rate, balance sheet channel, accounting quality, financial reporting, information asymmetry, agency conflicts, event study, financial intermediation
Corporate risk-taking; risky investment; risk-taking incentives; personal income taxes; federal income taxes; state income taxes; agency conflict
Freedom of Information Act; information acquisition; information search; disclosure; agency costs; proprietary costs; competition; lawsuits
Discretionary disclosure, voluntary disclosure, manager horizon, patents, trade secrets, innovation, research and development
executive compensation; contract design; equity incentives; risk-taking incentives; stock options; derivatives; hedging; natural experiment; risk management
Proximity, location, innovation, inventors, management, empirical operations, creativity, taxation
corporate innovation, disclosure, relationship-specific investment, employee mobility, misappropriation
Artificial intelligence, accounting skills, accounting labor, labor, machine learning JEL classification: J20
Government agencies, disclosure, corporate profitability, corporate regulation, SOX, liquidity, IRS, tax planning
causal inference; accounting research; quasi-experimental methods; generalizability
Competition, Trade, Private Firms, Public Firms, Financial Reporting, Proprietary Costs, Disclosure Externalities
competition, trade, private firms, public firms, financial reporting, proprietary costs, disclosure externalities
Tax competition, Competition, Employment, Real effects, Trade
Employee disclosure, labor markets, social media, freedom of speech JEL classification: E24, G34, G41, M41
Labor market competition JEL classification: J20, J23, J42, R23
Entrepreneurship, tax complexity, taxation, new business formation
Innovation, risk, R&D tax credits, investment, green innovation JEL classification: O31, O38, H25
