Publications

Evolution in Value Relevance of Accounting Information

Mary E. Barth, Ken Li, Charles McClure

The Accounting Review January2023 Vol. 98 Issue 1 Pages 1–28.

Asymmetric Disclosure, Noise Trade, and Firm Valuation

Davide Cianciaruso, Iván Marinovic, Kevin Smith

The Accounting Review 2023 Vol. 98 Issue 5 Pages 215–240.

ESG Ratings

David F. Larcker, Brian Tayan

CGRI Research Spotlight Series Corporate Governance Research Initiative 2023

This Research Spotlight provides a summary of the academic literature on environmental, social, and governance (ESG) ratings, including:

The influence of ESG ratings on mutual fund flows
The correlation of ESG ratings…

Environmental, Social, and Governance

David F. Larcker, Brian Tayan

CGRI Research Spotlight Series Corporate Governance Research Initiative (CGRI) 2023

This Research Spotlight provides a summary of the academic literature on environmental, social, and governance (ESG) activities including:

The relation between ESG activities and firm value
The impact of environmental and…

Financial Reporting and Employee Job Search

Ed deHaan

Journal of Accounting Research 2023 Vol. 61 Issue 2 Pages 571-617.

Sporting Club Stakeholder Alignment: Key Stakeholder Relationships and their Association with On-The-Field and Off-The-Field Performance

George Foster, Norm O’Reilly

Journal of Global Sport Management 2023 Vol. 8 Issue 1 Pages 183–202.

The Effect of Innovation Box regimes on Income Shifting and Real Activity

Shannon Chen, Lisa De Simone, Michelle Hanlon, Rebecca Lester

The Accounting Review 2023 Vol. 98 Issue 5 Pages 187–214.

Energy Storage and Conversion: Reversible Power-to-Gas Systems

Gunther Glenk, Stefan J. Reichelstein

Nature Communications December2022 Vol. 13 Issue 1

ESG Investing: What Shareholders Do Fund Managers Represent?

Stephen H. Haber, John D. Kepler, David F. Larcker, Amit Seru, Brian Tayan

Stanford Closer Look Series Corporate Governance Research Initiative November32022

2022 Survey of Investors, Retirement Savings, and ESG

Stephen H. Haber, John D. Kepler, David F. Larcker, Amit Seru, Brian Tayan

CGRI Survey Series Corporate Governance Research Initiative, Stanford Rock Center for Corporate Governance November2022

Causality Redux: The Evolution of Empirical Methods in Accounting Research and the Growth of Quasi-Experiments

Christopher S. Armstrong, John D. Kepler, Delphine Samuels, Daniel Taylor

Journal of Accounting & Economics November2022 Vol. 74 Issue 2–3

Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication

Charles M. C. Lee, Qinlin Zhong

Journal of Accounting and Economics November2022 Vol. 74 Issue 2-3

The Economic Dynamics of Competing Power Generation Sources

Gunther Glenk, Stefan J. Reichelstein

Renewable and Sustainable Energy Reviews October2022 Vol. 168

ESG Ratings: A Compass without Direction

David F. Larcker, Lukasz Pomorski, Brian Tayan, Edward M. Watts

Stanford Closer Look Series Corporate Governance Research Initiative August22022

Breaking It Down: Competitive Costs of Cost Disclosures

Philip G. Berger, Jung Ho Choi, Sorabh Tomar

Management Science August2022 Vol. 68 Issue 8

A Frog in Every Pan: Information Discreteness and the Lead-lag Returns Puzzle

Charles M. C. Lee, Shiyang Huang, Yang Song, Hong Xiang

Journal of Financial Economics August2022 Vol. 145 Issue 2 Pages 83–102.

How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market

Jinhwan Kim, Marcel Olbert

Journal of Accounting and Economics August2022

Audit Process, Private Information, and Insider Trading

Salman Arif, John D. Kepler, Joseph Schroeder, Daniel Taylor

Review of Accounting Studies July2022

Contracting with Controllable Risk

Christopher S. Armstrong, Stephen A. Glaeser, Sterling Huang

The Accounting Review July2022 Vol. 97 Issue 4 Pages 27–50.

VICI Properties: Creating Value from the Ashes of Caesar’s Demise

William J. Ferguson, David F. Larcker, Brian Tayan

Stanford Closer Look Series Corporate Governance Research Initiative June142022