This article systematically reviews 94 accounting and finance studies that address the real
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …

We apply the discontinuity methodology from the accounting literature to a political economy
setting of GDP reporting and examine whether Chinese local governments manage regional …

This paper examines whether the negative association between aggregate earnings and
returns is explained by the monetary policy news in aggregate earnings. Using Federal …

In this paper, I provide an overview of the research on the real effects of financial reporting
on investing and financing decisions made by firms. Accounting can improve investment …

Earnings growth dispersion contains information about trends in labor reallocation,
unemployment change, and, ultimately, aggregate output. We find that initial …

Prior studies on the relation between corporate taxes and future macroeconomic growth
present contradictory evidence. We argue this mixed evidence is at least partly due to the …

The accounting literature has traditionally focused on firm-level studies to examine the
capital market implications of earnings and other accounting variables. We first develop the …

This study seeks to produce empirical evidence by investigating the impact of institutional
ownership (IO) and company value (CV) on financial statement integrity and the moderating …

To provide evidence on the role macroeconomic uncertainty plays in managers' decision to
issue management earnings forecasts (MFs), this study develops and tests hypotheses …

Although macroeconomic news has a major impact on corporate earnings, anecdotal
evidence suggests that financial analyst research is inefficient with respect to such news …