Austin, TX 78712
United States
University of Texas at Austin - Department of Accounting
Accounting standards, uniformity, comparability, disclosure regulation, resource allocation.
Organizational structure, internal capital allocation, corporate disclosure, investment efficiency
Information processing costs, corporate investment, real effects, generative AI
biased accounting standards, supply and demand for capital, welfare, innovation, market rate of return
Information production, increasing returns to scale, external financing, investor protection JEL Classification: K40, L50, M40
Technology Investment, Supply and Demand for Audit Quality, Coordination, Auditor Pricing Power, Project Selection, Audit Regulations