＜授業で取り上げた論文＞

Friedman, H. L., J. S. Hughes, and B. Michaeli. A rationale for imperfect reporting standards, Management Science, forthcoming.

Heinle, M., D. Samuels, and D. Taylor. 2020. Proprietary costs and disclosure substitution: Theory and empirical evidence. Working Paper, Available at SSRN: https://ssrn.com/abstract=3173664.

Zhong, R. I. 2018. Transparency and firm innovation. Journal of Accounting and Economics 66(1): 67-93.

Fu, R., A. Kraft, X. Tian, H. Zhang, and L. Zuo. 2020. Financial reporting frequency and corporate innovation. Journal of Law and Economics 63(3): 501-530.

Chircop, J., D. W. Collins, L. H. Hass, and N. N. Q. Nguyen. 2020. Accounting comparability and corporate innovative efficiency. The Accounting Review 95(4): 127-151.

Allen, A., M. F. Lewis-Western, and K. Valentine. The innovation and reporting consequences of financial regulation for young life-cycle firms. Journal of Accounting Research, forthcoming.

＜受講者による報告論文＞

Lys, T., J. P. Naughton, and C. Wang. 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics 60(1): 56-72.

Baik, B., S. Choi, and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review 95(4): 1-22.

Ball, R., and V. V. Nikolaev. On earnings and cash flows as predictors of future cash flows. Journal of Accounting and Economics, forthcoming.