This paper reviews the empirical methods used in the accounting literature to draw causal
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …

Policies that require, or recommend, disclosure of corporate tax information are becoming
more common throughout the world, as are examples of tax-related information increasingly …

We examine how disclosure delivery mode—oral versus written—influences investors'
reactions to managers' tone language. We hypothesize that listening to disclosures, relative …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

We conduct two experiments to examine how descriptor identicalness influences investors'
assessments of managers' opportunistic estimation choices. We manipulate the …

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 …

We examine the costs associated with public disclosure, as opposed to confidential
reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a …

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 …

We examine how investors evaluate firms when they receive inconsistent signals with
different temporal orientations—short-term signals about the firm's status quo versus long …