Finance and Accounting: Recent submissions
Now showing items 36-40 of 393
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Does venture capital backing improve disclosure controls and procedures? Evidence from management’s post-IPO disclosures
(Springer, 6 November 2022)Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture ... -
Capital gains tax, venture capital and innovation in start-ups
(Oxford University Press, 8 September 2022)We examine the effect of staggered changes in the state-level capital gains tax on venture capital (VC)-backed start-ups and show that an increase in the tax rate of VC firms reduces the quantity and quality of patents by ... -
Abnormal CSR and financial performance
(Routledge, 10 June 2022)This study develops a corporate social responsibility (CSR) measure for abnormal CSR. Based on a microeconomic framework, we argue and show that firm-level variables determine a firm-specific, normal (expected) level of ... -
Bridging the gap between stock price and bottom-line accounting numbers
(Springer, 23 September 2022)We develop a method for extracting ‘other information’ from the articulation between bottom-line accounting numbers and stock prices. We posit that ‘other information’ captures future earnings growth originating from ... -
The role of gender in the aggressive questioning of CEOs during earnings conference calls
(American Accounting Association, 17 March 2022)We investigate the role of gender on the aggressiveness of sell-side analysts’ questions during earnings conference calls. Our tests reveal that the verbal aggressiveness of analysts’ questions is significantly associated ...