545 Student Services Building, #1900
2220 Piedmont Avenue
Berkeley, CA 94720
University of California, Berkeley - Haas School of Business
in Total Papers Downloads
in Total Papers Citations
SEC comment letters, insider trading, revenue recognition, investor inattention, financial disclosure, EDGAR downloads, short sellers.
Non-discretionary conservatism, conditional conservatism, book-to-market, asset impairment.
Conservatism, conditional conservatism, abandonment option, curtailment, asset impairment
U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.
Analyst demand; financial reporting events; analyst ability; retail investors
Operational controls; financial reporting quality; audit fees; data breaches
ASC 820, fair value measurement, Level 1, Level 2, Level 3, value relevance, timeliness, closed-end mutual funds
cost of capital, realized returns, CAPM, manager estimates
Olympics, Olympic euphoria, social media, valuation, fundamentals, overreaction, earnings announcements, China
Integral method of accounting, earnings management, unbiased application of GAAP, earnings quality, alternative annual earnings, write-downs.
Investor reliance, crowd information, negative returns, uncertainty, information environment
Investor attention, media articles, earnings responses, capital markets field experiment, abnormal returns, retail investors
Yahoo Finance search; investor attention; earnings responses; earnings surprises; returns; volume; EDGAR search; Google search
Olympics, Olympic stocks, valuation, fundamentals, comovement, bubbles, investor sentiment, common factor.
Big 4 Effect; Client Size
Individual investors, financial disclosure, individual characteristics, information disadvantage
Big 4 Versus Non-Big 4 Audit Quality, Discretionary Accruals, Ex Ante Cost of Equity Capital, Analyst Forecast Accuracy, Propensity-Score Matching, Attribute-Based Matching
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