James P. Naughton

University of Virginia, Darden School of Business

P.O. Box 6550

Charlottesville, VA 22906-6550

United States

  • University of Virginia, Darden School of Business

SCHOLARLY PAPERS

21

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15,576

TOTAL CITATIONS
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Top 6,133

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449

Scholarly Papers (21)

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1.

The Irrelevance of ESG Disclosure to Retail Investors

Number of pages: 44 Posted: 12 Jun 2020 Last Revised: 11 Oct 2024
Austin Moss, James P. Naughton and Clare Wang
University of Colorado at Boulder, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 3,704 (6,192)
Citation 15

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ESG, Retail Investors, Corporate Social Responsibility

2.

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

Downloads 2,669 (10,451)
Citation 16

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

The Accounting Review, July 2018, Vol. 93, No. 4, pp. 225-252.
Number of pages: 59 Posted: 01 Apr 2015 Last Revised: 08 Aug 2018
Michael J. Jung, James P. Naughton, Ahmed Tahoun and Clare Wang
University of Delaware - Alfred Lerner College of Business and Economics, University of Virginia, Darden School of Business, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 2,034 (15,692)
Citation 14

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Twitter, social media, strategic dissemination, strategic disclosure

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

The Accounting Review, July 2018, Vol. 93, No. 4, pp. 225-252.
Number of pages: 59 Posted: 28 Jul 2017 Last Revised: 25 Jan 2019
Michael J. Jung, James P. Naughton, Ahmed Tahoun and Clare Wang
University of Delaware - Alfred Lerner College of Business and Economics, University of Virginia, Darden School of Business, London Business School and University of Colorado at Boulder - Leeds School of Business
Downloads 635 (84,303)
Citation 2

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Twitter, social media, strategic dissemination, strategic disclosure

3.

Signaling Through Corporate Accountability Reporting

Number of pages: 44 Posted: 07 Sep 2012 Last Revised: 31 Mar 2015
Thomas Z. Lys, James P. Naughton and Clare Wang
Northwestern University - Kellogg School of Management, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 1,256 (33,418)
Citation 275

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Corporate Accountability Reporting, Corporate Social Responsibility, Voluntary Disclosure, Signaling

4.

Predicting Litigation Risk via Machine Learning

Number of pages: 45 Posted: 11 Dec 2020
Gene Moo Lee, James P. Naughton, Xin Zheng and Dexin Zhou
University of British Columbia (UBC) - Sauder School of Business, University of Virginia, Darden School of Business, University of British Columbia and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 1,111 (39,899)
Citation 1

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Machine Learning, Securities Class Action Lawsuits, Neural Network

5.

Investor Sentiment for Corporate Social Performance

The Accounting Review, Forthcoming
Number of pages: 43 Posted: 11 May 2015 Last Revised: 06 Nov 2018
James P. Naughton, Clare Wang and Ira Yeung
University of Virginia, Darden School of Business, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,053 (43,096)
Citation 40

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, Investor Sentiment, Corporate Social Responsibility

6.

Private Litigation Costs and Voluntary Disclosure: Evidence from the Morrison Ruling

Number of pages: 58 Posted: 04 May 2014 Last Revised: 06 Feb 2017
James P. Naughton, Tjomme O. Rusticus, Clare Wang and Ira Yeung
University of Virginia, Darden School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 783 (64,696)
Citation 20

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Voluntary disclosure, litigation risk, cross-listing, Morrison ruling, bonding

7.

The Regulatory Role of Credit Ratings and Voluntary Disclosure

Number of pages: 57 Posted: 03 Mar 2020
Riddha Basu, James P. Naughton and Clare Wang
George Washington University - School of Business, University of Virginia, Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 702 (74,820)
Citation 10

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Credit ratings, voluntary disclosure, information intermediaries

8.

How Does Algorithmic Trading Improve Market Quality?

Number of pages: 48 Posted: 01 Apr 2015 Last Revised: 06 Nov 2018
Matthew R. Lyle and James P. Naughton
Goizueta Business School and University of Virginia, Darden School of Business
Downloads 633 (85,237)
Citation 8

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High-Frequency Market Making, Algorithmic Trading, Adverse Selection, Monitoring Costs

9.

Public Pension Accounting Rules and Economic Outcomes

Number of pages: 56 Posted: 11 Jan 2013 Last Revised: 24 Jan 2015
James P. Naughton, Reining Petacchi and Joseph Weber
University of Virginia, Darden School of Business, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 527 (107,263)
Citation 24

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10.

SEC Monitoring of Foreign Firms’ Disclosures in the Presence of Foreign Regulators

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 10 Apr 2016 Last Revised: 25 Jan 2019
James P. Naughton, Rafael Rogo, Jayanthi Sunder and Ray Zhang
University of Virginia, Darden School of Business, University of Cambridge - Judge Business School, University of Arizona - Eller College of Management and Simon Fraser University - Beedie School of Business
Downloads 477 (120,895)
Citation 6

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regulatory coordination, cross-list, bonding, SEC, comment letters

11.

The Chilling Effect of Regulation FD: Evidence from the SEC Endorsement of Social Media

Number of pages: 50 Posted: 31 May 2019 Last Revised: 15 Apr 2020
M. Al Guindy, James P. Naughton and Ryan Riordan
Carleton University - Eric Sprott School of Business, University of Virginia, Darden School of Business and Queen's University - Smith School of Business
Downloads 413 (143,757)
Citation 1

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Regulation FD, Social Media

12.

The Economic Consequences of GASB Financial Statement Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Journal of Accounting and Economics, volume 75, issue 2-3, 2023 [10.1016/j.jacceco.2022.101555]
Number of pages: 62 Posted: 09 Mar 2020 Last Revised: 06 Jun 2024
Michael Dambra, Omri Even-Tov and James P. Naughton
University at Buffalo (SUNY) - School of Management, Haas School of Business - UC Berkeley and University of Virginia, Darden School of Business
Downloads 412 (144,170)
Citation 15

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GASB 68, Disclosure, Real effects, Public pension, managerial learning, pension accounting, GASB

13.

Fixing Public Sector Finances: The Accounting and Reporting Lever

UCLA Law Review, Vol. 62, No. 3, 2015, Harvard University John M. Olin Center for Law, Economics, and Business Discussion Paper No. 814
Number of pages: 50 Posted: 08 Mar 2015
James P. Naughton and Holger Spamann
University of Virginia, Darden School of Business and Harvard Law School
Downloads 392 (152,177)
Citation 1

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GASB, municipal finance, municipal accounting, municipal bond market, Tower amendment

14.

CEO Personal Political Contributions and Regulatory Enforcement against the CEO

Darden Business School Working Paper No. 4032019
Number of pages: 57 Posted: 15 Feb 2022 Last Revised: 29 May 2024
Wenjiao Cao, James P. Naughton, Rafael Rogo and Ray Zhang
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), University of Virginia, Darden School of Business, University of Cambridge - Judge Business School and Simon Fraser University - Beedie School of Business
Downloads 378 (158,408)

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political contributions, campaign finance, SEC enforcement, financial misconduct, chief executive officer, political action committee G380, K220, M48

15.

Investor Integration of Earnings and ESG News

Number of pages: 46 Posted: 21 Nov 2022 Last Revised: 20 Nov 2024
Austin Moss, James P. Naughton, Clare Wang and Ira Yeung
University of Colorado at Boulder, University of Virginia, Darden School of Business, University of Colorado at Boulder - Leeds School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 341 (177,363)

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ESG, Earnings Announcements, ESG Disclosure, CSR

16.

Regulatory Oversight and Tradeoffs in Earnings Management: Evidence from Pension Accounting

Number of pages: 49 Posted: 15 Jun 2014 Last Revised: 15 Apr 2020
James P. Naughton
University of Virginia, Darden School of Business
Downloads 229 (266,708)

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pension accounting, disclosure, earnings management, SFAS132, regulatory oversight

17.

Pension Risk and Equity Returns

Number of pages: 40 Posted: 11 Jan 2016 Last Revised: 26 Oct 2016
Craig J. Chapman and James P. Naughton
Northwestern University - Kellogg School of Management and University of Virginia, Darden School of Business
Downloads 171 (348,668)
Citation 2

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Pension risk, off-balance sheet finance, pension accounting, market efficiency

18.

The Real Effects of Financial Statement Recognition: Evidence from Corporate Credit Ratings

Number of pages: 49 Posted: 05 Jun 2017 Last Revised: 08 Nov 2018
Riddha Basu and James P. Naughton
George Washington University - School of Business and University of Virginia, Darden School of Business
Downloads 165 (359,558)
Citation 2

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corporate credit ratings, rating agency, off-balance-sheet finance, recognition, pension accounting, SFAS158

19.

Regulatory Oversight and Trade-Offs in Earnings Management: Evidence from Pension Accounting

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 31 Jan 2019
James P. Naughton
University of Virginia, Darden School of Business
Downloads 101 (526,440)
Citation 13

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Pension Accounting, Disclosure, Earnings Management, SFAS132, Regulatory Oversight

20.

The Cost of Inaction: Why Congress Must Address the Multiemployer Pension Crisis

Number of pages: 6 Posted: 26 Jan 2023
James P. Naughton
University of Virginia, Darden School of Business
Downloads 33 (895,682)

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Pensions, Multiemployer, Union, PBGC, Bailout

21.

How the Multiemployer Pension System Affects Stakeholders

Darden Business School Working Paper No. 4336996
Number of pages: 7 Posted: 01 Feb 2023
James P. Naughton
University of Virginia, Darden School of Business
Downloads 26 (961,306)

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Pensions, Multiemployer, Union, Bailout, PBGC