Research Papers / Publications


  • Henry Friedman, Richard A. Lambert (Working), Performance Measurement and Long Term Investment Incentives.
  • Christopher Armstrong, George Foster, Daniel Taylor (2015), Financial Reporting Quality in Newly Public Companies: Are Accruals Opportunistic?, Management Science, Forthcoming.
  • Christopher Armstrong, Sterling Huang, Daniel Taylor (Working), The Effect of Institutional Ownership on Corporate Transparency.
  • Christopher Armstrong, Daniel Taylor, Robert E. Verrecchia (Working), Asymmetric Reporting.
  • Christopher Armstrong, John Core, Wayne Guay (Working), Why do CEOs hold so much unconstrained equity?.
  • Christopher Armstrong, Carlo Gallimberti, David Tsui (Working), Debt contracting and risk taking incentives.
  • Christopher Armstrong, Christopher D. Ittner, David F. Larcker (Working), An Exploratory Investigation of the Determinants and Ratings Implications of Performance Appraisal Plan Characteristics.
  • Christopher Armstrong, David F. Larcker, Gaizka Ormazabal (Work In Progress), Measuring Risk-Taking Equity Incentives.
  • Jennifer Blouin, Linda K. Krull, Casey Schwab (Under Revision), The Effect of the Domestic Manufacturing Deduction on Corporate Payout Behavior.
  • Jennifer Blouin, H. Huizinga, L. Laeven, G. Nicodeme (Under Review), Thin Capitalization Rules and Multinational Firm Capital Structure.
  • Jennifer Blouin, Linda K. Krull, Leslie Robinson (Under Review), The location, composition, and investment implications of permanently reinvested earnings.
  • Jennifer Blouin, Leslie Robinson, Jeri Seidman (Under Review), Coordination of Transfer Prices on Intra-Firm Trade.
  • Jennifer Blouin, Linda K. Krull (Work In Progress), Does Organizational Form Affect Firms’ Foreign Operations? The Role of “Check-the- Box” on Multinational Tax Planning?.
  • Terrence Blackburne, Jennifer Blouin (Work In Progress), Understanding the Information Content of Book-Tax Differences.
  • Karthik Balakrishnan, Jennifer Blouin, Wayne Guay (Work In Progress), Does Tax Aggressiveness Reduce Financial Reporting Transparency?.
  • Jennifer Blouin, Mary Ellen Carter (Work In Progress), The Economics of Restricted Stock and the Section 83(b) Election.
  • Jennifer Blouin, Bryan Cloyd (Work In Progress), Price Pressure from Dividend Reinvestment Activity: Evidence from Closed-End Funds.
  • Jennifer Blouin, M Devereux, D. Shackelford (Work In Progress), Investment, Tax Uncertainty, and Aggressive Tax Avoidance.
  • Jennifer Blouin, Irem Tuna (Work In Progress), Tax Contingencies: Cushioning the Blow to Earnings?.
  • Paul Fischer, Mirko S. Heinle, Robert E. Verrecchia (Under Revision), Beliefs Driven Price Association.
  • Paul Fischer, Jarred Jennings, Mark Soliman (Under Revision), Meeting, Beating, Streaks and Bubbles.
  • Paul Fischer, Hong Qu (Under Review), Coarse Reporting and Cooperation.
  • Joseph Gerakos, Christopher D. Ittner, Frank Moers (Under Revision), Compensation Objectives and Business Unit Pay Strategy.
  • Francesca Franco, Christopher D. Ittner, Oktay Urcan (Under Revision), Determinants and Trading Performance of Equity Deferral Choices by Corporate Outside Directors.
  • Christopher D. Ittner, D. Oyon (Under Revision), The Influence of the Finance Organization on Enteprise Risk Management.
  • H. Chang, J. Chen, R. Duh, Christopher D. Ittner (Under Review), Is Sunlight the Best Disinfectant? Evidence From Differential Auditor Fee Disclosure Requirements.
  • Christopher D. Ittner, Jeremy Michels (Working), Enterprise Risk Management and Management Earnings Forecasts.
  • Christopher D. Ittner, Thomas Keusch (Working), The Influence of Board of Directors’ Risk Oversight on Risk Management Maturity and Firm Risk-Taking.
  • Carlo Gallimberti, Richard A. Lambert, Liang (Jason) Xiao (Working), Bank Relations and Borrower Corporate Governance Structure.
  • Daniel Taylor, Robert E. Verrecchia (2015), Delegated Trade and the Pricing of Public and Private Information, Journal of Accounting and Economics, Forthcoming.  Abstract
  • Christopher Armstrong, Jennifer Blouin, Alan Jagolinzer, David F. Larcker (2015), Corporate governance, incentives, and tax avoidance , Journal of Accounting and Economics, 60 (1), 1 - 17.  Abstract
  • Stephanie Sikes, Robert E. Verrecchia (2015), Dividend tax capitalization and liquidity, Review of Accounting Studies, Forthcoming.  Abstract
  • Jonathan Rogers, Catherine M. Schrand, Sarah Zechman (Working), Do managers tacitly collude to withhold industry-wide bad news?.
  • Kathryn Dewenter, Catherine M. Schrand, Clare Wang (Working), The impact of currency risk on US MNCs: Evidence from currency crises.
  • Karthik Balakrishnan, Catherine M. Schrand, Rahul Vashishtha (Working), Analyst recommendations, traders’ beliefs, and rational speculation.
  • Bernadette A. Minton, Catherine M. Schrand (Working), Institutional Investors’ Preferences for Industry Exposure.
  • Catherine M. Schrand, Daniel Taylor, Beverly Walther, Clare Wang (Working), Information diffusion as reflected in analyst forecast revisions.
  • Christian Leuz, Catherine M. Schrand (Working), Voluntary disclosure and the cost of capital: Evidence from firms’ responses to the Enron shock.
  • Richard A. Lambert, Robert E. Verrecchia (2015), Information, Illiquidity, and Cost of Capital, Contemporary Accounting Research, Forthcoming.  Abstract
  • Jennifer Blouin, Brian Bushee, Stephanie Sikes (Working), Does Tax-Sensitivity Impede Institutional Investor Performance?.
  • Greg Clinch, Robert E. Verrecchia (2015), Voluntary disclosure and the cost of capital, Australian Journal of Management, 40 (2), 201 - 223.  Abstract
  • Luzi Hail, Stephanie Sikes, Clare Wang (Working), Cross-country evidence on the relation between capital gains taxes, risk, and expected returns.  Abstract
  • Gavin Cassar, Ken Cavalluzzo, Christopher D. Ittner (2015), Alternative information sources and information asymmetry reduction: Evidence from small business debt, Journal of Accounting and Economics, 59 (2-3), 242 - 263.  Abstract
  • Brian Bushee, Ian Gow, Daniel Taylor (Working), Linguistic Complexity in Firm Disclosures: Obfuscation or Information?.
  • Brian Bushee, Henry Friedman (Working), Disclosure Standards and Noise Trade.
  • Brian Bushee, Joseph Gerakos, Lian Fen Lee (Working), Corporate Jets and Private Meetings with Investors.
  • Wayne Guay, Daniel Taylor, Liang (Jason) Xiao (Working), Adapt or Perish: Evidence of CEO Adaptability to Industry Shocks.
  • Wayne Guay, Robert E. Verrecchia (Working), Conservative Disclosure.
  • John Core, Wayne Guay (Working), When are Executive Compensation and Incentives Appropriately Measured by Their Market Values?.
  • John Core, Wayne Guay (Working), The Other Side of the Trade-Off: The Impact of Risk on Executive Compensation: A Revised Comment.
  • John Core, Luzi Hail, Rodrigo Verdi (2015), Mandatory disclosure quality, inside ownership, and cost of capital, European Accounting Review, 24 (1), 1 - 29.  Abstract