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New York University (NYU) - Department of Accounting
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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International
Employee Ownership, Employee Bargaining Power, Disclosure, Research Design
Employee ownership, employee bargaining power, disclosure, research design
Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation
Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation
Large shareholders, blockholders, earnings management, fixed effects, market reaction
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blockholders, large shareholders, earnings management, fixed effects, market reactions
Earnings management, labor economics, unemployment risk
Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity
banks, deregulation, interstate branching, credit competition, loan loss provision, loan underwriting quality, natural experiment
debt-contracting value of accounting numbers; renegotiation; financial covenants; incomplete contract theory
Health-insurance premiums, bargaining power, downward earnings management, non-investor stakeholders
Timeliness, Loan Loss Recognition, Corruption, Banks
Information, externalities, disclosure regulation, hedge accounting, FAS 161, supply chains
Real Effects, FAS 166, FAS 167, Lending, Loan Sales
Securitization Regulation; Regulatory Capital; Spillovers; Credit Supply; Small Business Lending
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