We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

This paper reviews the empirical methods used in the accounting literature to draw causal
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

I examine the effects of proprietary information on corporate transparency and voluntary
disclosure. To do so, I develop and validate two measures of firms' reliance on trade …

This paper explores the innovation of Chinese listed companies from the perspectives of
CEOs' compensation and corporate risk. We find that executives' salary can effectively …

In the absence of random treatment assignment, the selection of appropriate control
variables is essential to designing well-specified empirical tests of causal effects. However …

We show theoretically and empirically that measurement error can bias in favor of falsely
rejecting a true null hypothesis (ie, a “false positive”) and that regression models with high …

We study whether the corporate tax system provides incentives for risky firm investment. We
analytically and empirically show two main findings: first, risk-taking is positively related to …

We find that firms' tax planning exhibits strategic reactions: firms respond to changes in their
industry-competitors' tax planning by changing their own tax planning in the same direction …

This study investigates the impact of green financial policy on corporate risk-taking, based
on data from China's A-share listed companies during 2012–2020. Exploiting a quasi …