This editorial provides an overview of innovative data and use-cases for management
accounting research and practice. We cover data such as natural language, crowd-sourced …

The factors driving analyst competition have emerged as a critical research topic while firm
characteristics and external environments affect analyst competition. However, the impact of …

We investigate information substitutability in the financial market using a quasi-natural
experiment: the pandemic-triggered lockdown that has restricted people's physical …

We introduce taxi ridership between the Federal Reserve (Fed) Bank of New York and large
financial institutions headquartered in New York City as a novel proxy for Fed–bank face-to …

We study the observability of investors' information-acquisition activities in financial markets.
Improving observability leads to two strategic effects on information acquisition:(1) the …

This study investigates when institutional investors seek on-site meetings with their portfolio
firms and the subsequent informativeness of their trading decisions. We identify private …

This paper examines the implications of auditor-client face-to-face interactions on audit
quality by using records of auditors' taxi rides to their clients' headquarters in New York City …

Using detailed information on mutual fund manager company visits in China, we identify
fund managers who engage in soft information acquisition to study how soft information is …

Based on a data set of earthquakes in China, this study reveals that fund managers exhibit
increased pessimism for firms vulnerable to seismic hazards, leading to a marked decrease …

Market participants and regulators are increasingly considering whether climate change
risks pose a threat to financial stability (US Department of the Treasury, 2021). Climate …