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ACCOUNTING PAPERS
Accounting methods have a significant impact not only on decisions made by management teams but also on the behavior of investors, creditors, regulatory agencies, consumers, and employees. Through their teaching, research, and professional activities, faculty members in Wharton’s Accounting Department strive to develop the best ways to measure and communicate an organization’s economic activities.
To meet the needs of today’s complex markets, Wharton’s Accounting Department takes a multidisciplinary approach to the field, integrating finance and economics with broader perspectives on organizational issues and the business environment.
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Submissions from 2016
Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?, Christopher S. Armstrong
Disclosure Standards and the Sensitivity of Returns to Mood, Brian J. Bushee and Henry L. Friedman
Beliefs-Driven Price Association, Paul E. Fischer, Mirko S. Heinle, and Robert E. Verrecchia
Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors, Francesca Franco, Christopher D. Ittner, and Oktay Urcan
Lobbying and Uniform Disclosure Regulation, Henry L. Friedman and Mirko S. Heinle
Taste, Information, and Asset Prices: Implications for the Valuation of CSR, Henry L. Friedman and Mirko S. Heinle
Bias and the Commitment to Disclosure, Mirko S. Heinle and Robert E. Verrecchia
Institutional Investments in Pure Play Stocks and Implications for Hedging Decisions, Bernadette A. Minton and Catherine M. Schrand
Submissions from 2015Corporate Governance, Incentives, and Tax Avoidance, Christopher S. Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer, and David F. Larcker
Strategic Silence, Insider Selling and Litigation Risk, Mary Brooke Billings and Matthew C. Cedergren
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