Disclosure processing costs, investors' information choice, and equity market outcomes: A review

E Blankespoor, E deHaan, I Marinovic - Journal of Accounting and …, 2020 - Elsevier
This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

[HTML][HTML] A review of China-related accounting research in the past 25 years

C Lennox, JS Wu - Journal of Accounting and Economics, 2022 - Elsevier
The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

New media environment, environmental regulation and corporate green technology innovation: Evidence from China

Z Li, Z Huang, Y Su - Energy Economics, 2023 - Elsevier
Understanding the impact and mechanisms between new media environment,
environmental regulation and corporate green technology innovation are crucial to achieve …

When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct

J Heese, G Pérez-Cavazos, CD Peter - Journal of Financial Economics, 2022 - Elsevier
We examine whether the local press is an effective monitor of corporate misconduct.
Specifically, we study the effects of local newspaper closures on violations by local facilities …

Executive compensation: A survey of theory and evidence

A Edmans, X Gabaix, D Jenter - The handbook of the economics of …, 2017 - Elsevier
This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

Incorrect inferences when using residuals as dependent variables

WEI Chen, P Hribar, S Melessa - Journal of Accounting …, 2018 - Wiley Online Library
We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

Does media coverage deter firms from withholding bad news? Evidence from stock price crash risk

Z An, C Chen, V Naiker, J Wang - Journal of Corporate Finance, 2020 - Elsevier
Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …

Connecting the dots: Bringing external corporate governance into the corporate governance puzzle

RV Aguilera, K Desender, MK Bednar… - … of Management Annals, 2015 - journals.aom.org
Corporate governance (CG) research has largely focused on internal governance
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …

The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure

GS Miller, DJ Skinner - Journal of Accounting Research, 2015 - Wiley Online Library
Recent changes in technology and the media are causing significant changes in how capital
markets assimilate and respond to information. We identify important themes in the …

[引用][C] 高管薪酬: 激励还是自利?——来自中国上市公司的证据

吴育辉, 吴世农 - 会计研究, 2010