Gilles Hilary

Georgetown University - Department of Accounting and Business Law

McDonough School of Business

Washington, DC 20057

United States

SCHOLARLY PAPERS

43

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SSRN CITATIONS
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1,133

CROSSREF CITATIONS

398

Scholarly Papers (43)

1.

How Does Financial Reporting Quality Relate to Investment Efficiency?

Journal of Accounting & Economics (JAE), December 2009
Number of pages: 49 Posted: 01 Dec 2010 Last Revised: 21 Sep 2015
Gary C. Biddle, Gilles Hilary and Rodrigo S. Verdi
University of Melbourne - Faculty of Business and Economics, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT)
Downloads 6,127 (2,395)
Citation 374

Abstract:

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Financial Reporting Quality, Investment Efficiency, Accounting Quality, Adverse Selection, Moral Hazard

2.

Artificial Intelligence and Fraud Detection

Babich V, Birge J, Hilary G (eds) Innovative Technology at the interface of Finance and Operations. Springer Series in Supply Chain Management, forthcoming, Springer Nature
Number of pages: 37 Posted: 05 Jan 2021 Last Revised: 08 Mar 2021
Yang Bao, Gilles Hilary and Bin Ke
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Georgetown University - Department of Accounting and Business Law and National University of Singapore
Downloads 3,376 (6,589)
Citation 10

Abstract:

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Artificial Intelligence, Faraud detection

3.

Accounting Quality and Firm-Level Capital Investment

Accounting Review, October 2006
Number of pages: 42 Posted: 23 Jun 2006
Gary C. Biddle and Gilles Hilary
University of Melbourne - Faculty of Business and Economics and Georgetown University - Department of Accounting and Business Law
Downloads 3,354 (6,663)
Citation 35

Abstract:

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investment, accounting quality

4.

Distributed Ledgers and Operations: What Operations Management Researchers Should Know About Blockchain Technology

Forthcoming in Manufacturing & Service Operations Management, Georgetown McDonough School of Business Research Paper No. 3131250
Number of pages: 38 Posted: 07 Mar 2018 Last Revised: 06 Sep 2018
Volodymyr Babich and Gilles Hilary
Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 2,132 (13,685)
Citation 15

Abstract:

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blockchain, distributed ledger, supply chain, operations management

5.

Does Religion Matter in Corporate Decision Making in America?

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 64 Posted: 14 Oct 2008
Gilles Hilary and Kai Wai Hui
Georgetown University - Department of Accounting and Business Law and University of Hong Kong
Downloads 1,833 (17,315)
Citation 152

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Corporate investment, risk aversion, corporate culture, religion

6.

Innovation, Managerial Myopia, and Financial Reporting

INSEAD Working Paper No. 2013/35/AC
Number of pages: 56 Posted: 16 Dec 2012 Last Revised: 07 Apr 2015
Xin Chang, Gilles Hilary, Jun-Koo Kang and Wenrui Zhang
Nanyang Business School, Nanyang Technological University, Georgetown University - Department of Accounting and Business Law, Nanyang Business School, Nanyang Technological University and Colorado State University, Fort Collins - Department of Finance & Real Estate
Downloads 1,773 (18,240)
Citation 18

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Accounting conservatism, Innovation, Managerial myopia

7.

Cyber-Risk Disclosure: Who Cares?

Georgetown McDonough School of Business Research Paper No. 2852519
Number of pages: 59 Posted: 17 Oct 2016
Gilles Hilary, Benjamin Segal and May H. Zhang
Georgetown University - Department of Accounting and Business Law, Fordham University and Fordham University - Graduate School of Business Administration
Downloads 1,403 (26,082)
Citation 34

Abstract:

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cyber-security, privacy, disclosure

8.

CEO Ability, Pay and Firm Performance

Management Science, Forthcoming
Number of pages: 49 Posted: 15 May 2010
Massey University, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and Georgetown University - Department of Accounting and Business Law
Downloads 1,252 (30,787)
Citation 16

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CEO Ability, CEO Pay, Managerial Labor Market, Firm Performance

9.

The Role of Anchoring Bias in the Equity Market: Evidence from Analysts’ Earnings Forecasts and Stock Returns

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 53 Posted: 02 Mar 2007 Last Revised: 22 Sep 2011
Ling Cen, Gilles Hilary and K.C. John Wei
The Chinese University of Hong Kong, Georgetown University - Department of Accounting and Business Law and Hong Kong Polytechnic University
Downloads 1,236 (31,358)

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Anchoring, Cognitive biases, Analysts’ earnings forecasts, Cross-sectional stock returns

10.

The Effect of Auditor Quality on Financing Decisions

The Accounting Review, Forthcoming
Number of pages: 48 Posted: 22 Oct 2008 Last Revised: 29 Aug 2013
Xin Chang, Sudipto Dasgupta and Gilles Hilary
Nanyang Business School, Nanyang Technological University, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and Georgetown University - Department of Accounting and Business Law
Downloads 1,192 (33,092)
Citation 31

Abstract:

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11.

Analyst Coverage and Financing Decisions

Tuck Contemporary Corporate Finance Issues III, Forthcoming
Number of pages: 51 Posted: 03 Aug 2004
Xin Chang, Sudipto Dasgupta and Gilles Hilary
Nanyang Business School, Nanyang Technological University, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and Georgetown University - Department of Accounting and Business Law
Downloads 1,176 (33,732)
Citation 23

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Adverse Selection, Capital Structure, Analyst Coverage

12.

Financial Decision Making: An Overview

The Handbook of Financial Decision Making, 2023, Georgetown McDonough School of Business Research Paper No. 4334079
Number of pages: 27 Posted: 24 Jan 2023
Gilles Hilary and R. David McLean
Georgetown University - Department of Accounting and Business Law and Georgetown University - McDonough School of Business
Downloads 1,060 (39,161)

Abstract:

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Financial decision making, asset pricing, accounting, corporate finance, regulation, fintech

The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program

Number of pages: 33 Posted: 18 Apr 2005
Clive S. Lennox and Gilles Hilary
University of Southern California and Georgetown University - Department of Accounting and Business Law
Downloads 937 (45,821)
Citation 9

Abstract:

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Self-regulation, Sarbanes-Oxley Act

The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program

Posted: 18 Apr 2005
Clive S. Lennox and Gilles Hilary
University of Southern California and Georgetown University - Department of Accounting and Business Law

Abstract:

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Self-regulation, Sarbanes-Oxley Act

14.
Downloads 925 (47,351)
Citation 71

Analyst Forecast Consistency

Journal of Finance, Forthcoming
Number of pages: 44 Posted: 20 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 780 (58,930)
Citation 35

Abstract:

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analyst forecast, consistency, Reg FD

Analyst Forecast Consistency

INSEAD Working Paper No. 2012/08/AC
Number of pages: 46 Posted: 25 Jan 2012
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 145 (366,822)

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15.

Blockchain and Other Distributed Ledger Technologies in Operations

Number of pages: 12 Posted: 27 Aug 2018 Last Revised: 20 Nov 2018
Volodymyr Babich and Gilles Hilary
Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 757 (62,236)
Citation 3

Abstract:

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Visibility, Information Aggregation, Validation, Resiliency, Smart Contracts, Digital Assets

16.

The Bright Side of Managerial Over-Optimism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 29 Jun 2013 Last Revised: 30 Jul 2019
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology, Fordham University and Singapore Management University - School of Accountancy
Downloads 719 (66,596)
Citation 13

Abstract:

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over-optimism, firm performance

17.

Trust and Contracting: Evidence from Church Sex Scandals

Journal of Business Ethics
Number of pages: 42 Posted: 13 May 2015 Last Revised: 09 Nov 2021
Gilles Hilary and Sterling Huang
Georgetown University - Department of Accounting and Business Law and Singapore Management University - School of Accountancy
Downloads 692 (69,901)
Citation 23

Abstract:

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trust; executive compensation; contract design; incomplete contracts; Church Scandals; Community Trust

18.

Blockchain: Security and Confidentiality.

Forthcoming, Revue de la Gendarmerie Nationale, Georgetown McDonough School of Business Research Paper No. 3327248
Number of pages: 5 Posted: 12 Feb 2019
Gilles Hilary
Georgetown University - Department of Accounting and Business Law
Downloads 646 (76,325)
Citation 2

Abstract:

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blockchain, distributed ledger technologies, security, confidentiality, privacy

19.

Blockchain and Other Distributed Ledger Technologies, An Advanced Primer

Babich V, Birge J, Hilary G (eds) Innovative Technology at the interface of Finance and Operations. Springer Series in Supply Chain Management, forthcoming, Springer Nature., Georgetown McDonough School of Business Research Paper No. 3740067
Number of pages: 34 Posted: 05 Jan 2021 Last Revised: 08 Mar 2021
Gilles Hilary
Georgetown University - Department of Accounting and Business Law
Downloads 565 (90,335)
Citation 2

Abstract:

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Blochchain, distributed ledger technology

20.
Downloads 555 (92,388)
Citation 13

Endogenous Overconfidence in Managerial Forecasts

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 40 Posted: 27 Jan 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 555 (91,300)
Citation 13

Abstract:

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dynamic overconfidence, management forecasts

Endogenous Overconfidence in Managerial Forecasts

INSEAD Working Paper No. 2011/39/AC
Posted: 25 Mar 2011
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Overconfidence, Management Forecast, Managerial Credibility

21.

Does Past Success Lead Analysts to Become Overconfident?

Management Science, Forthcoming, INSEAD Working Paper
Number of pages: 33 Posted: 02 Feb 2011
Gilles Hilary and Lior Menzly
Georgetown University - Department of Accounting and Business Law and affiliation not provided to SSRN
Downloads 451 (118,861)
Citation 3

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Analyst Forecasts, Overconfidence

Managerial Reputation in Financial and Labor Markets

Number of pages: 49 Posted: 09 Dec 2007 Last Revised: 15 May 2010
Massey University, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and Georgetown University - Department of Accounting and Business Law
Downloads 253 (220,957)

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ability, reputation, labor market, compensation, governance

Managerial Reputation in Financial and Labor Markets

Number of pages: 58 Posted: 25 Mar 2008
Massey University, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and Georgetown University - Department of Accounting and Business Law
Downloads 192 (287,394)

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Ability, reputation, labor market, compensation, governance

23.
Downloads 443 (121,370)

Management Forecast Consistency

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 10 Oct 2013 Last Revised: 30 Jul 2019
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy
Downloads 443 (120,059)
Citation 14

Abstract:

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

Management Forecast Consistency

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 05 Mar 2014
Gilles Hilary, Charles Hsu and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology and Singapore Management University - School of Accountancy

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Management forecast consistency, management forecast accuracy, investor reactions, analyst revisions

24.

The Role of Analysts in Intra-Industry Information Transfer

Forthcoming in The Accounting Review, INSEAD Working Paper No. 213/29/AC
Number of pages: 51 Posted: 04 Feb 2013
Gilles Hilary and Rui Shen
Georgetown University - Department of Accounting and Business Law and The Chinese University of Hong Kong, Shenzhen - School of Management and Economics
Downloads 433 (124,711)
Citation 21

Abstract:

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information transfer; financial analysts; externalities

25.

Organized Labor and Information Asymmetry in the Financial Markets

Review of Accounting Studies, Forthcoming
Number of pages: 37 Posted: 21 Mar 2006
Gilles Hilary
Georgetown University - Department of Accounting and Business Law
Downloads 419 (129,504)
Citation 9

Abstract:

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Information Asymmetry, Labor Relation

26.

The Role of Anchoring Bias in the Equity Market: Evidence from Analysts' Earnings Forecasts and Stock Returns

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, INSEAD Working Paper No. 2011/99/AC
Number of pages: 54 Posted: 26 Sep 2011
Ling Cen, Gilles Hilary and K. C. John Wei
The Chinese University of Hong Kong, Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology (HKUST)
Downloads 331 (168,360)
Citation 34

Abstract:

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anchoring, cognitive biases, analysts’ earnings forecasts, cross-sectional stock returns

27.

Messaging without a Message: Executive Value and Social Media Activity

Number of pages: 57 Posted: 11 May 2017 Last Revised: 30 Jul 2019
Ru Gao, Gilles Hilary and Rencheng Wang
The University of Queensland, Georgetown University - Department of Accounting and Business Law and Singapore Management University - School of Accountancy
Downloads 321 (174,019)
Citation 1

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Limited Attention, Social Media, Twitter

28.

Marital Status and Earnings Management (A Note)

European Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2876032, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-89
Number of pages: 32 Posted: 28 Nov 2016 Last Revised: 13 Dec 2018
Gilles Hilary, Sterling Huang and Yanping Xu
Georgetown University - Department of Accounting and Business Law, Singapore Management University - School of Accountancy and Jinan University
Downloads 311 (179,808)
Citation 6

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marital status, earnings management, risk-taking

29.

Does Meeting Financial Expectations Boost Employee Satisfaction?

Georgetown McDonough School of Business Research Paper No. 4420106
Number of pages: 58 Posted: 25 Apr 2023 Last Revised: 31 Mar 2024
Gilles Hilary, Xiaoli (Shaolee) Tian and Miaomiao Yu
Georgetown University - Department of Accounting and Business Law, Georgetown University - Department of Accounting and Business Law and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 234 (239,725)

Abstract:

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employee satisfaction; earnings target

30.

Tutorial on Blockchain Applications in Supply Chains

V. Babich, J.R. Birge, G. Hilary (eds), 2021 Innovative Technology at the interface of Finance and Operations. vol 1 and 2. Springer Nature, Georgetown McDonough School of Business Research Paper No. 3859445
Number of pages: 24 Posted: 04 Jun 2021
Volodymyr Babich and Gilles Hilary
Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 227 (246,828)
Citation 1

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Blockchain, Supply Chain Management, Supply Chain Finance, Distributed Ledgers

31.

Chief Uncertainty Officers, the Case of the Armed Forces.

Forthcoming in Insurance and Risk Management
Number of pages: 17 Posted: 24 Aug 2015
Paul-Antoine Croizé and Gilles Hilary
INSEAD - Singapore and Georgetown University - Department of Accounting and Business Law
Downloads 200 (277,532)

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Uncertainty managment; armed forces; military

32.

Can Capital Constraints Restrain Creativity? The Spillover Effect of Budget Constraints on Employee Creativity

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 29 Posted: 13 Jul 2017 Last Revised: 09 Nov 2017
Independent, University of Texas at Austin - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Illinois at Urbana-Champaign
Downloads 198 (280,112)
Citation 1

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budgetary controls, budgets, creativity, capital constraints, originality

33.

Conglomerate Structure and Capital Market Timing

Financial Management, Forthcoming
Number of pages: 53 Posted: 15 Dec 2009 Last Revised: 29 Aug 2013
Xin Chang, Gilles Hilary, Carmen Shih and Lewis Tam
Nanyang Business School, Nanyang Technological University, Georgetown University - Department of Accounting and Business Law, Nanyang Business School, Nanyang Technological University and Faculty of Business Administration, University of Macau
Downloads 184 (299,099)

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Conglomerates, Keiretsu, Capital Structure, Market Timing, Japanese Markets, Japanese Firms

34.
Downloads 183 (300,623)

Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management, Forthcoming, INSEAD Working Paper No. 2013/92/AC
Number of pages: 27 Posted: 28 Aug 2013
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology
Downloads 183 (300,151)

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Analyst Forecasts: It Pays to Be Off!

Journal of Investment Management (JOIM), Fourth Quarter 2013
Posted: 15 Nov 2014
Gilles Hilary and Charles Hsu
Georgetown University - Department of Accounting and Business Law and Hong Kong University of Science & Technology

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Financial analysts, forecast consistency, lowballing, career outcome, sophisticated investors

35.

Cross-market Consequences of Climate Risk Disclosure Regulation: Evidence from Housing and Labor Markets

Georgetown McDonough School of Business Research Paper No. 4072679
Number of pages: 52 Posted: 01 May 2022 Last Revised: 22 Jan 2024
Xi Chen and Gilles Hilary
University of Bristol and Georgetown University - Department of Accounting and Business Law
Downloads 145 (366,415)

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transparency, housing market, labor

36.

Shareholder Activism with Weak Corporate Governance: Social Pressure, Private Cost and Organized Crime

Japanese Journal of Management Accounting, Vol. 1, 2006, pp. 55-73
Number of pages: 20 Posted: 27 Jun 2014
Gilles Hilary and Tomoki Oshika
Georgetown University - Department of Accounting and Business Law and Waseda University
Downloads 106 (464,607)

Abstract:

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organized crime; activism; Japan

37.

Blockchain and Other Distributed Ledger Technologies in Finance

Forthcoming in the The Handbook of Alternative Finance, Palgrave-MacMillan
Number of pages: 35 Posted: 17 Jan 2024
Gilles Hilary and Laura Xiaolei Liu
Georgetown University - Department of Accounting and Business Law and Guanghua School of Management, Peking University
Downloads 48 (719,110)

Abstract:

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blockchain, crypto

38.

Governance and Digital Transformation.

Number of pages: 21 Posted: 30 Jan 2024
Gilles Hilary and Vanessa Serret
Georgetown University - Department of Accounting and Business Law and University of South Brittany
Downloads 30 (851,275)

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Governance, Digital Transformation

39.

Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections

Number of pages: 62 Posted: 12 Apr 2024
Yang Chen, Gilles Hilary and Kai Wai Hui
The University of Hong Kong, Georgetown University - Department of Accounting and Business Law and University of Hong Kong
Downloads 23 (913,945)

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earnings management, congressional elections, firm performance, corporate political activities

40.

Does Capital Market Pressure to Deliver Financial Performance Affect Product Safety? Empirical Evidence from Product Recalls

Number of pages: 41 Posted: 15 Apr 2024
Gilles Hilary, Mark (Shuai) Ma and Wenjia Yan
Georgetown University - Department of Accounting and Business Law, University of Pittsburgh - Katz Graduate School of Business and Nanjing University
Downloads 16 (982,970)

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financial pressure, product quality, product safety

41.

Are Meritless Whistleblower Complaints Detrimental?

Georgetown McDonough School of Business Research Paper No. 4548362
Number of pages: 49 Posted: 27 Aug 2023 Last Revised: 16 Feb 2024
Yangyang Fan, Gilles Hilary and Mark (Shuai) Ma
Hong Kong Polytechnic University - School of Accounting and Finance, Georgetown University - Department of Accounting and Business Law and University of Pittsburgh - Katz Graduate School of Business
Downloads 13 (1,013,325)

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Meritless Whistleblower Complaints, Shareholder Welfare, Deterrence Effect, Managerial Efforts, Financial Restatements.

42.

Zombie Board: Board Tenure and Firm Performance

Journal of Accounting Research, Vol. 56, No. 4, 2018, Georgetown McDonough School of Business Research Paper
Posted: 06 Oct 2018
Sterling Huang and Gilles Hilary
Singapore Management University - School of Accountancy and Georgetown University - Department of Accounting and Business Law

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board tenure; firm value; corporate policies; learning; entrenchment

43.

Does Past Success Lead Analysts to Become Overconfident?

Management Science, Forthcoming
Posted: 28 Nov 2005
Lior Menzly and Gilles Hilary
University of Chicago - Booth School of Business and Georgetown University - Department of Accounting and Business Law

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Analysts, Forecasts, Overconfidence, Behavioral finance, Behavioral economics, Accounting

Other Papers (1)

Total Downloads: 37
1.

New Complexities, New Threats

Revue de la Gendarmerie Nationale (Review of the French Military Police), Forthcoming
Number of pages: 5 Posted: 05 Mar 2018
Gilles Hilary
Georgetown University - Department of Accounting and Business Law
Downloads 37

Abstract:

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complexity, cyber-security, public policy