Fingerprint The fingerprint is based on mining the text of the scientific documents related to the associated persons. Based on that an index of weighted terms is created, which defines the key subjects of research unit

Disclosure Business & Economics
Earnings management Business & Economics
Financial reporting Business & Economics
Equity Business & Economics
Economics Business & Economics
Conservatism Business & Economics
Chief executive officer Business & Economics
Incentives Business & Economics

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Profiles

No photo of Cyrus Aghamolla

Cyrus Aghamolla

20182018
No photo of Thomas J Batina

Thomas J Batina

No photo of Frank J Beil

Frank J Beil

Research Output 1992 2018

Credit Default Swaps and Managers’ Voluntary Disclosure

Kim, J. B., Shroff, P. K., Vyas, D. & Wittenberg-Moerman, R., Jun 1 2018, In : Journal of Accounting Research. 56, 3, p. 953-988 36 p.

Research output: Contribution to journalArticle

Credit default swaps
Voluntary disclosure
Managers
Monitoring
Hedge

Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment

Aghamolla, C. & Li, N., Dec 1 2018, In : Journal of Accounting Research. 56, 5, p. 1383-1416 34 p.

Research output: Contribution to journalArticle

Contract enforcement
Conservatism
Natural experiment
Debt contracts
Borrowing

Firm value and market liquidity around the adoption of common accounting standards

Gao, P., Jiang, X. & Zhang, G., Jan 1 2018, (Accepted/In press) In : Journal of Accounting and Economics.

Research output: Contribution to journalArticle

Market liquidity
Accounting standards
Firm value
Leverage
Economics