Journal Article
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Executive Pay Transparency and Relative Performance Evaluation: Evidence from the 2006 Pay Disclosure Reforms
In this paper, we examine relative performance evaluation over the two decades centered on the 2006 executive pay reforms.
March 31, 2025
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Fraudulent Financial Reporting and the Consequences for Employees
Combining U.S. Census data with SEC enforcement actions, we examine employees’ outcomes–e.g., wages, turnover–before, during, and after periods of fraudulent financial reporting.
August 31, 2024
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Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures
This paper investigates the effects of a Korean rule change permitting firms to withhold disaggregated cost of sales (CoS).
March 31, 2024
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Do Jobseekers Value Diversity Information: Evidence from a Field Experiment and Human Capital Disclosures
This study investigates the impact of workforce diversity information on job seekers' behavior.
June 01, 2023
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Not Just for Investors: The Role of Earnings Announcements in Guiding Job Seekers
Analyzing job search data, this research uncovers job seekers responding to employer earnings announcements, intensifying searches for firms with media coverage and earnings growth
April 01, 2023
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Financial Reporting Quality and Wage Differentials: Evidence from Worker-level Data
This study investigates the impact of financial reporting quality on worker wages in the US using diverse methods.
March 18, 2023
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Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
This paper evaluates the role of accrual accounting in improving firms’ production decisions and resource allocation across firms.
September 30, 2021
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Earnings News, Expected Earnings, and Aggregate Stock Returns
With new measures based on revisions in analyst forecasts, we find that aggregate earnings news is positively related to contemporaneous stock re
June 30, 2016