We show that banks classify fixed-rate debt investment securities as held to maturity (HTM)
rather than as available for sale (AFS) when HTM classification provides preferred financial …

This paper examines the financial-reporting effects of ASC 606 (Revenue from Contracts
with Customers) adoptions. Given the expected heterogeneous effects of ASC 606 for …

In 2015, the PCAOB mandated the disclosure of audit partner names on Form AP. Although
Form AP aimed to help investors assess the quality of audit partners and their audits, prior …

This paper examines the financial-reporting effects of ASC 606 (Revenue from Contracts
with Customers) adoptions. Given the expected heterogeneous effects of ASC 606 for …

This paper examines whether private companies use company awards to obtain the
market's attention. We use information from the most prominent annual ranking of the fastest …

Increased corporation regulation in recent decades has raised the likelihood of regulatory
oversight spillovers-the extent to which one agency's interactions with a regulated firm …

Abstract Machine learning models predict the likelihood and magnitude of insider trading
strikingly better than linear models such as OLS and logistic regression. We utilize hybrid …

Producing and disseminating financial reporting disclosures often involves multiple parties
operating under multiple regulators. Conflict of interest disclosures by fairness opinion …

Financial data vendors collect and aggregate data on clients' behalf. In this paper, I show
that data vendors' coverage decisions affect institutional investment. I focus on Standard & …

Institutional investors repeatedly express concern about the substantial information
processing costs in the primary corporate bond market. This study sheds light on this issue …