The Accounting Review

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• Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data AI翻译
  作者：Chen, A. J. Yuan; Even-Tov, Omri; Kang, Jung Koo; Wittenberg-Moerman, Regina
  作者单位：University of British Columbia; University of California System; University of California Berkeley; Harvard University; Northwestern University
  摘要：To mitigate information asymmetry about borrowers in developing economies, digital lenders use machine-learning algorithms and nontraditional data from borrowers' mobile devices. Consequently, digital lenders have managed to expand access to credit for millions of individuals lacking a prior credit history. However, short-term, high-interest digital loans have raised concerns about predatory lending practices. To examine how digital credit influences borrowers' financial well-being, we use pro...
• Peer-to-Peer Recognition Leaderboards and Employee Proactive Helping Behavior AI翻译
  作者：Evans III, John H.; Presslee, Adam; Vandenberg, Alex J.
  作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Waterloo; University of Illinois System; University of Illinois Urbana-Champaign
  摘要：Firms commonly employ leaderboards within their peer-to-peer recognition programs. We experimentally investigate how ranking basis-variation in the measure firms use to determine leaderboard rankings- affects employees' proactive helping behavior. We find that leaderboards ranking employees based on the number of times peer-to-peer recognition is received decrease proactive helping compared with when no leaderboard is provided. Conversely, leaderboards ranking employees based on the number of ...
• Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times AI翻译
  作者：Li, Edward Xuejun; Ramesh, K.; Shen, Min; Wu, Joanna Shuang
  作者单位：City University of New York (CUNY) System; Baruch College (CUNY); Rice University; George Mason University; University of Rochester
  摘要：Ball and Brown (1968) introduce a method to measure accounting earnings' contribution to price discovery toward the end-of-period price. Building on this method, we examine a comprehensive set of corporate disclosures and document a large gap in their contribution to annual price discovery between bad and good news years (40 percent versus over 60 percent), despite no such difference in stock return variance (partial R2). These patterns are consistent with managers proactively releasing good n...
• A scoping review of limb preservation interventions with primary care providers caring for US Indigenous patients with diabetes and peripheral artery disease AI翻译
  作者：Homco, Juell; Gehring, Thane; Jackson, W. Landon; Nsa, Wato; Whitekiller, Madison; Clifton, Shari; Nelson, Peter R.; Lesselroth, Blake; Kempe, Kelly
  作者单位：University of Oklahoma System; University of Oklahoma Health Sciences Center; University of Oklahoma System; University of Oklahoma Health Sciences Center; University of Oklahoma System; University of Oklahoma Health Sciences Center
  摘要：Amputation disparities due to diabetes and peripheral artery disease occur among vulnerable and historically mistreated populations. In Oklahoma, some of the highest amputation rates occur in Indigenous residents. Knowing that primary care providers are often the first to tackle prevention and assess at-risk limbs, we sought to understand the historical efforts made by primary care providers in this high-risk population. This scoping review evaluates the literature to summarize prior amputatio...
• Disclosure and Dynamic Risk Sharing with a Large Shareholder AI翻译
  作者：Cianciaruso, Davide; Qiu, Lin; Xue, Wenjie
  作者单位：New Economic School; Purdue University System; Purdue University; Cornerstone Research
  摘要：We study the effects of disclosure in a dynamic market with imperfect competition. The supply of an asset is determined by a large shareholder with price impact, who trades slowly to diversify away from concentrated ownership. Small investors provide capital and thus risk-bearing capacity to the market. Although it is well known that disclosure impedes risk sharing by shifting risk before future trading opportunities, we show that disclosure, at the same time, can enhance risk sharing by promo...
• Corporate Tax Enforcement and Business Activity AI翻译
  作者：Gallemore, John; Jacob, Martin
  作者单位：University of North Carolina; University of North Carolina Chapel Hill; University of Navarra; IESE Business School
  摘要：We examine the consequences of corporate tax enforcement for business activity. Using two different empirical approaches-a regional design and a firm-level design-we document that corporate tax enforcement is negatively associated with business activity, as measured by establishments and employment. This association is economically significant and is robust to tests that mitigate concerns regarding endogeneity and measurement. Furthermore, we find that the negative association between tax enfo...
• Creditor Rights and Related-Party Transactions: Evidence from the Implementation of the Insolvency Reforms in India Ole-Kristian Hope AI翻译
  作者：Hope, Ole-Kristian; Liu, Christine; Vyas, Dushyantkumar
  作者单位：University of Toronto; BI Norwegian Business School; Bentley University
  摘要：Non-arm's-length transactions between a firm and its related parties, or related-party transactions (RPTs), are widely used in emerging economies. We examine the effect of creditor rights on the usage of financing RPTs using the enactment of India's Insolvency and Bankruptcy Code (IBC) of 2016 as a shock to creditor rights. We show that stronger creditor rights make arm's-length external financing more attractive relative to RPT financing. In particular, we find that firms that are ex ante mor...
• The Complementarity between Corporate Social Responsibility Disclosure Quality and Corporate Social Responsibility Contracting Intensity AI翻译
  作者：Grabner, Isabella; Renders, Annelies; Yang, Lu
  作者单位：Vienna University of Economics & Business; BI Norwegian Business School; Monash University
  摘要：Firms are facing increasing pressure to provide information about their Corporate Social Responsibility (CSR) commitment. Firms however differ in the quality of how they communicate CSR-related efforts to stakeholders as well as in the intensity of their CSR contracting. We examine the relationship between CSR disclosures and contracting and argue that the designs of the two practices are complements in signaling a CSR commitment. Using hand-collected data to capture disclosure quality of CSR ...
• The Value of Theory-Based Research in Accounting AI翻译
  作者：Kadous, Kathryn
  作者单位：Emory University
  摘要：This essay is based on my American Accounting Association (AAA) Presidential Scholar Lecture delivered at the 2025 AAA Annual Meeting in Chicago. In this essay, I assert that theory-based scientific research is the best way to solve the practical-and existential-problems that threaten the accounting profession. I provide an example based on my own research into auditors' judgments about complex estimates. I further argue that, although academic researchers and accounting practitioners share go...
• The Effect of Financial Regulation on Nonfinancial Violations AI翻译
  作者：Giese, Vincent; Heese, Jonas
  作者单位：University of Mannheim; Harvard University
  摘要：This paper examines the effect of financial regulation on nonfinancial violations. Using differences in compliance requirements with Sarbanes-Oxley Act of 2002 (SOX) Section 404, we find that adoption of Section 404 increased firms' propensity for nonfinancial violations. This effect is stronger for firms with greater external scrutiny toward their financial reporting, greater challenges in monitoring their operations, and limited resources. These results, together with an examination of chang...