University Park, PA 16802
United States
Pennsylvania State University
SSRN RANKINGS
in Total Papers Downloads
Copycat, Disclosure, SEC EDGAR, Hedge Fund, Investment Company, Investment Research, Proprietary Cost, Big Data
copycat; disclosure; SEC EDGAR; hedge fund; investment company; investment research; proprietary cost; big data
Financial reporting, earnings management, accruals, return, fiscal year-end
Earnings management, incentives, consequences, fiscal year end
Hidden Markov model; Bayesian hierarchical framework; MCMC methods; Earnings quality; Earnings fidelity
Earnings management; Accruals; Investor expectations; Behavioral bias; Empirical regularities; Simulated method of moments
corporate social responsibility (CSR) reports; external assurance; misconduct; market reaction.
Economic persistence; Earnings informativeness; Earnings strings; Accruals anomaly; Book-tax differences anomaly
Mutual funds, Portfolio holdings, Monthly disclosures, Market feedback, Investment-q sensitivity, Crowding-out
mutual fund disclosure; regulatory scrutiny; comment letter; enforcement; misconduct; fund flow
Accruals Quality, Accruals Anomaly, Market Pricing, Mispricing
Accruals quality, Accounting-based anomalies, Risk pricing, Mispricing
U.S. GAAP, Codification, Compliance, Filing timeliness, Audit fees, Rules-based accounting standards, Readability
Misconduct; Collective Experimentation; Regulatory Uncertainty; Regulatory Discretion; Regulator Reputation
accrual accounting, abnormal accruals, accounting-based anomalies, disclosure quality, data aggregators, XBRL
revenue recognition; principal-versus-agent considerations; compliance risk; audit risk; revenue quality; comparability; information content of revenue
Belief polarization; discourse uncertainty; analysts; earnings forecasts
financial intermediation; risk sharing; disclosure; non-increasing absolute risk aversion
