Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)

Citations

Cited by:

1. Singh, Harjinder & Sultana, Nigar & Islam, Ariful & Singh, Abhijeet, 2022. "Busy auditors, financial reporting timeliness and quality," The British Accounting Review, Elsevier, vol. 54(3).
2. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
   • Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
   • Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
3. Kim, Jeong-Bon & Zhang, Eliza Xia & Zhong, Kai, 2021. "Does unionization affect the manager–shareholder conflict? Evidence from firm-specific stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 69(C).
4. Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019. "Accounting quality and the transmission of monetary policy," Journal of Accounting and Economics, Elsevier, vol. 68(2).
5. Dey, Aiyesha & White, Joshua T., 2021. "Labor mobility and antitakeover provisions," Journal of Accounting and Economics, Elsevier, vol. 71(2).
6. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
7. Ma, Guangyuan & Kong, Dongmin & Liu, Shasha, 2023. "Credit stimulus and corporate excess employees," International Review of Financial Analysis, Elsevier, vol. 89(C).
8. Cascino, Stefano, 2018. "Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”," LSE Research Online Documents on Economics 90194, London School of Economics and Political Science, LSE Library.
9. Ongena, Steven & Antoniou, Fabio & Delis, Manthos & Tsoumas, Christos, 2020. "Pollution permits and financing costs," CEPR Discussion Papers 15517, C.E.P.R. Discussion Papers.
   • Fabio Antoniou & Manthos D. Delis & Steven Ongena & Chris Tsoumas, 2020. "Pollution permits and financing costs," Swiss Finance Institute Research Paper Series 20-117, Swiss Finance Institute.
10. Tseng, Kevin, 2022. "Learning from the Joneses: Technology spillover, innovation externality, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 73(2).
11. Glaeser, Stephen, 2018. "The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 163-193.
12. Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel, 2022. "Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments," Journal of Accounting and Economics, Elsevier, vol. 74(2).
13. Stephen Glaeser & James D. Omartian, 2022. "Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 1085-1130, June.
14. Matthias Breuer & Harm H. Schütt, 2023. "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, vol. 28(2), pages 726-768, June.
15. Hossain, Ashrafee T. & Masum, Abdullah-Al & Xu, Jian, 2023. "COVID-19, a blessing in disguise for the Tech sector: Evidence from stock price crash risk," Research in International Business and Finance, Elsevier, vol. 65(C).
16. Heese, Jonas & Pérez-Cavazos, Gerardo, 2021. "The effect of retaliation costs on employee whistleblowing," Journal of Accounting and Economics, Elsevier, vol. 71(2).
17. Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
18. Chloe Kim Glaeser & Stephen Glaeser & Eva Labro, 2023. "Proximity and the Management of Innovation," Management Science, INFORMS, vol. 69(5), pages 3080-3099, May.
19. Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
    • Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2018. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," CEPR Discussion Papers 12776, C.E.P.R. Discussion Papers.
20. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    • Hans B. Christensen & Luzi Hail & Christian Leuz, 2019. "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
21. Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
22. Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
23. Kim, Jinhwan & Valentine, Kristen, 2021. "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
24. Donelson, Dain C. & Kettell, Laura & McInnis, John & Toynbee, Sara, 2022. "The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior," Journal of Accounting and Economics, Elsevier, vol. 73(1).
25. Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
26. Pinto, Jedson, 2023. "Mandatory disclosure and learning from external market participants: Evidence from the JOBS act," Journal of Accounting and Economics, Elsevier, vol. 75(1).
27. Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020. "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, vol. 70(1).
28. Leuz, Christian, 2023. "Towards a design-based approach to accounting research," CFS Working Paper Series 703, Center for Financial Studies (CFS).
29. Thomas Rauter, 2020. "The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1075-1116, December.
30. Stephen Glaeser & Jeremy Michels & Robert E. Verrecchia, 2020. "Discretionary disclosure and manager horizon: evidence from patenting," Review of Accounting Studies, Springer, vol. 25(2), pages 597-635, June.
31. Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
32. Campbell, Brett & Drake, Michael & Thornock, Jacob & Twedt, Brady, 2023. "Earnings Virality," Journal of Accounting and Economics, Elsevier, vol. 75(1).
33. Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019. "Strategic reactions in corporate tax planning," Journal of Accounting and Economics, Elsevier, vol. 68(1).