SelectedPub3

Selected Publications

Below is a selection of research published by our faculty in world leading journals in the field since 2017.

2024

A. Scherf. How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption. Accounting Review. ISSN 0001-4826 (In Press).

Bloomfield, M. J., M. Heinle, and O.Timmermans (2024) Relative performance evaluation and strategic peer-harming disclosures. Journal of Accounting Research. ISSN 0021-8456 (In Press)

2023

Amiraslani H., K.V. Lins, H. Servaes, and A. TamayoThe Bond Market Benefits of Corporate Social Capital. Review of Accounting Studies 28: 412-462.

Beaver, W. H., S.  CascinoM. Correia, and M. F. McNichols Bankruptcy in Groups. Review of Accounting Studies. ISSN 1380-6653 (In Press).

Matringe, N. and M. Power  Memories Lost: A History of Accounting Records as Forms of Projection. Accounting, Organizations and Society. ISSN 0361-3682 (In Press).

Aswani, J., A. Raghunandan, and S. Rajgopal Are Carbon Emissions Associated with Stock Returns?Review of Finance. ISSN 1572-3097 (In Press).

Dong, Q., A. Raghunandan, and S. Rajgopal When Do Firms Deliver on the Jobs They Promise in Return for State Aid?. Review of Accounting Studies. ISSN 1380-6653 (In Press).

2022 

Abdalla, A.M., and J.M. CarabiasFrom Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy. The Accounting Review 97 (1): 1-27.

Chen, C. W.,M. Correia, and O. Urcan. Accounting for Leases and Corporate Investment. The Accounting Review 98 (3): 109-133.

N. Matringe. Early Inventory Management Practices in the Foreign Exchange Market: Insights From Sixteenth-Century Lyon. Economic History Review 75 (3): 739-778.

Livdan, D., and A. NezlobinIncentivizing Irreversible InvestmentThe Accounting Review 97 (2): 349-371.

Nezlobin, A., R.G. Sloan, and J. Zha Giedt. Construct Validity in Accruals Quality ResearchThe Accounting Review 97 (5): 377-398.

Iselin, M., B. Johnson, J. Ott, and J. Raleigh. Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms. Review of Accounting Studies. 

Palermo, T., M. Power, and S. Ashby. How Accounting Ends: Self-undermining Repetition in Accounting Life Cycles. Contemporary Accounting Research 39 (4): 2790-2824.

Martinez, D., D. Plueger, and T. Palermo. Accounting and the Territorialization of Markets: A Field Study of the Colorado Cannabis Market. Accounting. Organizations, and Society 102: 101351.

Raghunandan, A. and S. Rajgopal. Do ESG Funds Make Stakeholder-Friendly Investments? Review of Accounting Studies 27 (3): 822-863.

Feichter, C., F. Moers, and O. Timmermans. Relative Performance Evaluation and Competitive Aggressiveness. Journal of Accounting Research 60 (5): 1859-1913.

Avagyan, V., N. Camacho, W. Van der Stede and S. Stremersch. Financial Projections in Innovation Selection: The Role of Scenario Presentation, Expertise, and Risk. International Journal of Research in Marketing 39 (3): 907-926.

2021

Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, and S. Imam. The Usefulness of Financial Accounting Information: Evidence from the FieldThe Accounting Review 96 (6): 73-102.

Abdalla, A.M., J.M. Carabias, and P.N. Patatoukas. The Real-Time Macro Content of Corporate Financial Reports: A Dynamic Factor Model ApproachJournal of Monetary Economics 118: 260-280.

Cascino, S., A. Tamayo, and F. Vetter. Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA MobilityJournal of Accounting Research 59 (1): 111-161.

Eyring, H., P.J. Ferguson, and S. Koppers. Less Information, More Comparison, and Better Performance: Evidence from a Field ExperimentJournal of Accounting Research 59 (2): 657-711.

Livdan, D., and A. NezlobinInvestment, Capital Stock, and Replacement Cost of Assets when Economic Depreciation is Non GeometricJournal of Financial Economics 143 (3): 1444-1469.

Power, M. Modelling the Microfoundations of the Audit Society: Organizations and Audit TrailsAcademy Of Management Review 46 (1): 6-32.

Raghunandan, A. Financial Misconduct and Employee Mistreatment: Evidence from Wage TheftReview of Accounting Studies 26 (3): 867–905.

2020

Eyring, HDisclosing Physician Ratings: Performance Effects and the Dificulty of Altering Ratings Consensus. Journal of Accounting Research 58 (4): 1023-1067.

Hardy, C., S. Maguire, M. Power, and H. Tsoukas. Organizing Risk: Organization and Management Theory for the Risk SocietyAcademy of Management Annals 14 (2).

Barua, A., C. Lennox, and A. Raghunandan. Are Audit Fees Discounted in Initial Year Audit Engagements?Journal of Accounting and Economics 69 (2-3).

Van der Stede, W.A., A. Wu, and S. Wu. An Empirical Analysis of Employee Responses to Bonuses and PenaltiesThe Accounting Review 95 (6): 395–412.

2019

Beuselinck, C., S. Cascino, M. Deloof, and A. Vanstraelen. Earnings Management Within Multinational CompaniesThe Accounting Review 94 (4): 45-76.

Beaver, W.H., S. CascinoM.M. Correia, and M.F. McNichols. Group Affiliation and Default PredictionManagement Science 68 (8): 3559-3584.

Cascino, S., M.M. Correia, and A. Tamayo. Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?. Journal of Accounting Research 57 (5): 1247-1302.

Mennicken, A., and W. Nelson Espeland. What’s New with Numbers? Sociological Approaches to the Study of QuantificationAnnual Review of Sociology 45: 223-245.

Raffnsøe, S., A. MennickenP. Miller. The Foucault Effect in Organization StudiesOrganization Studies 40 (2): 155-182.

Alon, A., A. Mennicken, and A. Samsonova-Taddei. Dynamics and Limits of Regulatory Privatization: Reorganizing Audit Oversight in RussiaOrganization Studies 40 (8): 1217-1239.

2018

Carabias, J.M. The Real-time Information Content of Macroeconomic News: Implications for Firm-level Earnings ExpectationsReview of Accounting Studies 23 (1): 136–166.

Correia, M., J. Kang, and S. Richardson. Asset VolatilityReview of Accounting Studies 23 (1): 37–94.

Eyring, H., and V.G. Narayanan. Performance Effects of Setting a High Reference Point for Peer-Performance ComparisonJournal of Accounting Research 56 (2): 581-615.

2017

Livdan, D., and A. Nezlobin. Accounting Rules, Equity Valuation, and Growth OptionsReview of Accounting Studies 22 (3): 1122 - 1155.

Dutta, S., and A. Nezlobin. Dynamic Effects of Information Disclosure on Investment EfficiencyJournal of Accounting Research 55 (2): 329-369. 

Dutta, S., and A. Nezlobin. Information Disclosure, Firm Growth, and the Cost of CapitalJournal of Financial Economics 123 (2): 415-431. 

Arena, M., M. Arnaboldi, and T. PalermoThe Dynamics of (Dis)Integrated Risk Management: A Comparative Field StudyAccounting, Organizations and Society 62: 65-81. 

Palermo, T,. M. Power, and S. Ashby. Navigating Institutional Complexity: The Production of Risk Culture in the Financial SectorJournal of Management Studies 54 (2): 154-181.

Lins, K.V., H. Servaes, and A. TamayoSocial Capital, Trust and Firm Perfomance: The Value of Corporate Social Responsability During the Financial Crisis. Journal of Finance 72 (4): 1785-1824.