Publications

Human Capital Disclosure: What Do Companies Say about Their “Most Important Asset”?

Amit Batish, Andrew Gordon, John D. Kepler, David F. Larcker, Brian Tayan, Courtney Yu

Stanford Closer Look Series Corporate Governance Research Initiative May52021

The Dynamics of Concealment

Jeremy Bertomeu, Iván Marinovic, Stephen J. Terry, Felipe Varas

Journal of Financial Economics (advance online) May2021

Are CEOs’ Purchases More Profitable than They Appear?

Christopher S. Armstrong, Terrence Blackburne, Phillip Quinn

Journal of Accounting and Economics April2021 Vol. 71 Issue 2–3

Private Communication Among Competitors and Public Disclosure

John D. Kepler

Journal of Accounting and Economics April2021 Vol. 71 Issue 2–3

The Ambiguity of Earnings Announcements

Sofya Budanova, Davide Cianciaruso, Iván Marinovic

Management Science April2021 Vol. 67 Issue 4 Pages 1993–2656.

The Innovation Consequences of Mandatory Patent Disclosures

Jinhwan Kim, Kristen Valentine

Journal of Accounting and Economics April2021 Vol. 71 Issue 2/3

Learning about Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation

Anne Beyer, Kevin Smith

Journal of Accounting and Economics (advance online) March182021

Protests from Within: Engaging with Employee Activists

Stephen A. Miles, David F. Larcker, Brian Tayan

Stanford Closer Look Series Corporate Governance Research Initiative March82021

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Brandon Gipper, Luzi Hail, Christian Leuz

Accounting Review March2021 Vol. 96 Issue 2 Pages 303–331.

Transitioning to Clean Energy Transportation Services: Life-Cycle Cost Analysis for Vehicle Fleets

Stephen D. Comello, Gunther Glenk, Stefan J. Reichelstein

Applied Energy March2021 Vol. 285

Capacity Rights and Full-Cost Transfer Pricing

Sunil Dutta, Stefan J. Reichelstein

Management Science February2021 Vol. 67 Issue 2 Pages 1303–1325.

Gaming the System: Three “Red Flags” of Potential 10b5-1 Abuse

David F. Larcker, Bradford Lynch, Phillip Quinn, Brian Tayan, Daniel J. Taylor

Stanford Closer Look Series Corporate Governance Research Initiative January2021

Evaluating Firm-Level Expected-Return Proxies: Implications for Estimating Treatment Effects

Charles M. C. Lee, Eric C. So, Charles C. Y. Wang

The Review of Financial Studies 2021 Vol. 34 Issue 4 Pages 1907–1951.

Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?

Charles M. C. Lee, Edward M. Watts

The Accounting Review 2021 Vol. 96 Issue 3 Pages 373–401.

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As

Jinhwan Kim, Rodrigo S. Verdi, Benjamin P. Yost

Journal of Accounting Research December2020 Vol. 58 Issue 5 Pages 1249–1297.

Constrained Listening, Audience Alignment, and Expert Communication

Paul E. Fischer, Mirko S. Heinle, Kevin Smith

The RAND Journal of Economics November2020 Vol. 51 Issue 4 Pages 1037–1062.

Disclosure Processing Costs, Investors’ Information Choice, and Equity Market Outcomes: A Review

Elizabeth Blankespoor, Ed deHaan, Iván Marinovic

Journal of Accounting & Economics November2020 Vol. 70 Issue 2–3

Environmental Spinoffs: The Attempt to Dump Liability Through Spin and Bankruptcy

Andrew C. Baker, David F. Larcker, Brian Tayan

Stanford Closer Look Series Corporate Governance Research Initiative November2020

Random Inspections and Periodic Reviews: Optimal Dynamic Monitoring

Felipe Varas, Iván Marinovic, Andrzej Skrzypacz

Review of Economic Studies November2020 Vol. 87 Issue 6

Expectations Management and Stock Returns

Travis L. Johnson, Jinhwan Kim, Eric C. So

The Review of Financial Studies October2020 Vol. 33 Issue 10 Pages 4580–4626.