We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

I explore whether big-data sources can crowd out the value of private information acquired
through lending relationships. Institutional lenders have been shown to exploit their access …

We examine how a fixed capital supply shortage affects firm investment. Using equipment
transaction–level data, we find pandemic-driven production disruptions significantly altered …

Abstract Minnis, Sutherland, and Vetter (MSV) documents a sharp decline in lenders'
collection of attested financial statements (including unqualified audits, reviews, and …

We study whether the availability of public audited financial statements influences the
probability of private firms receiving private firm equity financing. Using a setting in the EU …

Pengabdian masyarakat ini berjudul" Pelatihan Penyusunan Pembuatan Laporan
Keuangan dengan Software Accurate pada PT. Media Publikasi Idpress". Tujuan utama dari …

We examine how accounting-related investments in artificial intelligence (AI) relate to firm-
level demand for accounting labor and accounting work outcomes. We identify accounting …

Compared to dispersed, public creditors (eg, bondholders), private block creditors (such as
traditional banks) are more sophisticated, superior monitors and have privileged information …

Using a novel setting where US private firms' decisions to report revenue information
publicly can be observed at a large scale, we document a stark trend of increasing …

Using the Twitter setting, we examine whether social media data about trade debtors'
prospects are informative for assessing their creditworthiness. We employ a regression …