This paper presents a systematic review of research papers on nowcasting economic
activity. The study summarizes the state‐of‐the‐art nowcasting approaches and methods …

Using a generalized aggregate-level difference-in-differences analysis across 32 countries
over the 1991–2017 period, we find that the ability of aggregate earnings to predict one-year …

This study examines the association between the aggregate corporate social responsibility
(CSR) investments of publicly listed firms domiciled in a country and the country's economic …

The role of accounting information for public policy making has received increased attention
in recent years. Konchitchki and Patatoukas, 2014a, Konchitchki and Patatoukas, 2014b …

The term “nowcasting” is a contraction of the words “now” and “forecasting,” and it refers to
the prediction of the very recent past, the present, and the very near future. This word has …

Abstract Heater, Nallareddy, and Venkatachalam (2021), hereafter HNV, find that aggregate
merger and acquisition (M&A) activity explains the ability of aggregate accruals to predict …

This paper examines whether deferred tax asset valuation allowance growth, as a measure
of expected future performance, aggregated at the macroeconomy level, conveys …

In this paper, I provide evidence that the mean and dispersion of manufacturers' inventory
growth are negatively associated with subsequent changes in economic output growth. I …

What do companies' 10-Q filings reveal about the state of the macro economy and do
specific accounting variables contain particularly relevant information? To address these …

Using a standard framework from Keynesian economics, we provide novel insights on the
dynamic nature of the aggregate earnings-return relation. Aggregate earnings are a …