Stephen Glaeser

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

McColl Building

Chapel Hill, NC 27599

United States

SCHOLARLY PAPERS

9

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3,842

CITATIONS
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Top 3,844

in Total Papers Citations

211

Scholarly Papers (9)

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 781 (30,561)
Citation 2

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 622 (41,611)
Citation 10

Abstract:

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

3.

Discretionary Disclosure and Manager Horizon: Evidence from Patenting

Number of pages: 60 Posted: 24 Mar 2017 Last Revised: 03 Aug 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 548 (49,054)
Citation 28

Abstract:

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

4.

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 Jan 2019
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Singapore Management University - School of Accountancy and Wharton School, University of Pennsylvania
Downloads 460 (61,167)
Citation 2

Abstract:

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

5.

Controllability of Risk and the Design of Incentive-Compensation Contracts

Singapore Management University School of Accountancy Research Paper No. 2017-55
Number of pages: 61 Posted: 11 Jan 2017 Last Revised: 13 May 2018
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 399 (72,565)
Citation 1

Abstract:

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

6.

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 346 (85,906)
Citation 4

Abstract:

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

7.

Deterrent Disclosure

Number of pages: 67 Posted: 08 Apr 2019 Last Revised: 21 Jul 2019
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 190 (158,339)
Citation 1

Abstract:

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voluntary disclosure, innovation, patents, competition

8.

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: 66 Posted: 14 Aug 2019 Last Revised: 25 Aug 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 18 (579,335)

Abstract:

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

9.

Accounting Quality and the Transmission of Monetary Policy

Number of pages: 73 Posted: 16 Mar 2017
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 478

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