[HTML][HTML] Big data, accounting information, and valuation

D Nissim - The Journal of Finance and Data Science, 2022 - Elsevier
This paper reviews research that uses big data and/or machine learning methods to provide
insight relevant for equity valuation. Given the huge volume of research in this area, the …

ESG disclosures in the private equity industry

J Abraham, M Olbert, F Vasvari - Journal of Accounting …, 2024 - Wiley Online Library
This paper offers the first systematic evidence on environmental, social, and governance
(ESG) disclosures provided by a large global sample of private equity (PE) firms. Using …

Tax boycotts

HS Asay, JL Hoopes, JR Thornock… - The Accounting …, 2024 - publications.aaahq.org
To what extent do US consumers change their purchase behavior or, in the extreme, boycott
companies based on negative information about corporate tax activities? Practitioner …

[PDF][PDF] Consumer responses to the revelation of corporate social irresponsibility

HB Christensen, ET De George, A Joffre… - … Responses to the …, 2023 - warrington.ufl.edu
Using micro-level data of US weekly brand-level sales, we examine end-consumer
responses to public revelations of corporate social irresponsibility (CSI). Despite survey …

Not just for investors: The role of earnings announcements in guiding job seekers

BG Choi, JH Choi, S Malik - Journal of Accounting and Economics, 2023 - Elsevier
We study the information content of earnings announcements and its relevance for job
search using detailed search data from half a million anonymous job seekers. We find …

How do consumers use firm disclosure? evidence from a randomized field experiment

S Leonelli, M Muhn, T Rauter, G Sran - Evidence from a …, 2024 - papers.ssrn.com
We combine a large-scale field experiment with a customized survey to study whether and
how consumers use firm disclosure. In a sample of more than 24,000 US households, we …

[PDF][PDF] Earnings quality

D Nissim - … School Research Paper Forthcoming. Assessed from …, 2021 - researchgate.net
This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

Bankruptcy costs and the design of preventive restructuring procedures

A Epaulard, C Zapha - Journal of Economic Behavior & Organization, 2022 - Elsevier
A European directive requires Member States to give firms access to preventive restructuring
procedures. This paper assesses the benefits of having a procedure that is distinct from that …

Strategic CEO activism in polarized markets

S Homroy, S Gangopadhyay - Journal of Financial and Quantitative …, 2023 - cambridge.org
In this article, we show that statements of US CEOs on contentious social issues are not
necessarily an expression of their political views. Republican-donor CEOs are three times …

Do consumers vote with their feet in response to negative ESG news? Evidence from consumer foot traffic to retail locations

S Dube, HSG Lee, D Wang - Evidence from consumer foot traffic to …, 2023 - papers.ssrn.com
We examine whether retail consumers change their shopping behavior in response to firm-
specific negative environmental, social, and governance (ESG) news. Using consumer foot …