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作者：Ertimur, Yonca; Rawson, Caleb; Rogers, Jonathan L.; Zechman, Sarah L. C.
作者单位：University of Colorado System; University of Colorado Boulder
摘要：We investigate executive employment gaps (hereafter, gaps) between the appointment of an external CEO at a public firm and the individual's prior executive position at a public company. These gaps cannot be reliably obtained from common databases. We hand-collect data for externally hired CEOs at public companies from 1992 to 2014. These CEOs represent approximately 40% of the 5,095 CEO successions and have a mean gap of 1.9 years. The gap increases to 3.2 years for the subset of new hires wit...
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作者：Allee, Kristian D.; Deangelis, Matthew D.; Moon, James R., Jr.
作者单位：University of Arkansas System; University of Arkansas Fayetteville; University System of Georgia; Georgia State University
摘要：In response to the increasing use of computer programs to process firm disclosures, this registered report develops a new measure of scriptability that reflects computerized, rather than human, information processing costs. We validate our measure using SEC filing-derived data from prior research and identify firm and disclosure characteristics related to it. In our planned hypothesis tests, we find some evidence that the speed of the market response to filings increases with scriptability, bu...
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作者：Hail, Luzi; Tahoun, Ahmed; Wang, Clare
作者单位：University of Pennsylvania; University of London; London Business School; University of Iowa
摘要：Are regulatory interventions delayed reactions to market failures or can regulators proactively pre-empt corporate misbehavior? From a public interest view, we would expect effective regulation to ex ante mitigate agency conflicts between corporate insiders and outsiders, and prevent corporate misbehavior from occurring or quickly rectify transgressions. However, regulators are also self-interested and may be captured, uninformed, or ideological, and become less effective as a result. In this ...
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作者：Van Duin, Sanne R.; Dekker, Henri C.; Wielhouwer, Jacco L.; Mendoza, Juan P.
作者单位：Vrije Universiteit Amsterdam
摘要：In collaboration with the Authority for the Financial Markets in the Netherlands, we manipulate the content of official letters that instruct financial intermediaries to submit a mandatory self-assessment. As part of the Registered Report Process, we submitted our hypotheses, experimental procedure, and planned statistical analyses before data collection. We predicted that a request indicating a supportive regulatory attitude has a positive effect on reporting quality on average. We also predi...
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作者：Bloomfield, Robert; Rennekamp, Kristina; Steenhoven, Blake
摘要：The papers in this volume were published through a Registration-based Editorial Process (REP). Authors submitted proposals to gather and analyze data; successful proposals were guaranteed publication as long as the authors lived up to their commitments, regardless of whether results supported their predictions. To understand how REP differs from the Traditional Editorial Process (TEP), we analyze the papers themselves; conference comments; a survey of conference authors, reviewers, and attende...
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作者：Eyring, Henry; Narayanan, V. G.
作者单位：University of London; London School Economics & Political Science; Harvard University
摘要：We conduct a field experiment, based on a registered report accepted by the Journal of Accounting Research, to test performance effects of setting a high reference point for peer-performance comparison. Relative to providing the median as a reference point for online students to compare themselves to, providing the top quartile: damps performance for those below the median, boosts performance for those between the median and top quartile, and, in the case of outcome but not process comparison,...
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作者：Bernard, Darren; Cade, Nicole L.; Hodge, Frank
作者单位：University of London; London Business School; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Washington; University of Washington Seattle
摘要：Using an experiment to rule out reverse causality, we examine whether a small investment in a company's stock leads investors to purchase more of the company's products and adopt other views and preferences that benefit the company. We preregister our research methods, hypotheses, and supplemental analyses via the Journal of Accounting Research's registration-based editorial process. We find little evidence consistent with these hypotheses for the average investor in our sample using our plann...
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作者：Kowaleski, Zachary T.; Mayhew, Brian W.; Tegeler, Amy C.
作者单位：University of Wisconsin System; University of Wisconsin Madison; University of Wisconsin System; University of Wisconsin Milwaukee
摘要：We use experimental markets to examine whether providing consulting services to a non-audit client impacts audit quality. Our paper directly addresses concerns raised by the Public Company Accounting Oversight Board that the largest public accounting firms' growth in their consulting practices threatens audit quality. We conduct an experiment proposed using a registration-based editorial process. We compare a baseline where the auditor does not provide consulting services to conditions where a...
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作者：Li, Shelley Xin; Sandino, Tatiana
作者单位：University of Southern California; Harvard University
摘要：Many service organizations rely on information sharing systems to boost employee creativity to meet customer needs. We conducted a field experiment in a retail chain, based on a registered report accepted by JAR, to test whether an information sharing system recording employees' creative work affected the quality of creative work, job engagement, and financial performance. We found that, on average, this system did not have a significant effect on any of these outcomes. However, it significant...
