conference presentations and the disclosure milieu

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Conference Presentations and the Disclosure Milieu

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Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure"

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PHD Student-Faculty Research Collaborations

We are committed to working with Ph.D. students during the doctoral program. Close working relationships with faculty members while at Wharton are an excellent learning experience, and the established relationships can continue throughout the student’s career. Our program is designed to provide students with opportunities to interact with faculty early in the program and to get started on relevant research.

First year research assistantship : First-year doctoral students are assigned to a faculty member as a research assistant in the spring semester (approximately ten hours per week). Faculty members propose possible projects to the Ph.D. coordinator, and students are matched to those projects with the student’s interests and skill development needs in mind. The assistantship encourages working relationships between faculty and students and provides personal training in research skills outside of the classroom setting.

Following is a list of representative publications and working papers between Accounting Department faculty members and current and former Ph.D. students.

Students are highlighted in  bold .

Henry Friedman , Mirko S. Heinle, and  Irina Luneva , Implications of investor-focused ESG reporting…and misreporting, working paper.

James Li , Olivia S. Mitchell, and Christina Zhu, Household Investment in 529 College Savings Plans and Information Processing Frictions, working paper.

Bradford Lynch  and Daniel Taylor, The Information Content of Corporate Websites, working paper.

Shawn Kim , Wayne Guay, David Tsui, Determinants of Insider Trading Windows, working paper.

Christopher Armstrong, Mirko S. Heinle, and  Irina Luneva , Financial Information and Diverging Beliefs, working paper.

Bradford Lynch , Daniel Taylor, and Robert J. Jackson, Jr., Holding Foreign Insiders Accountable, Management Science , 2023

Mirko Heinle, Allison Nicoletti, and Tanya Paul , Decision-Making Delegation and Internal Information Asymmetry: Evidence from Banking, working paper.

Chen, Kevin , Wayne Guay and Richard Lambert, Multidimensional Corporate Governance, R&R at Journal of Accounting Research .

Shawn Kim , Luzi Hail, Rachel Xi Zhang, How Do Managers Greenwash? Evidence from Earnings Conference Calls, working paper.

Bradford Lynch , Daniel Taylor, Robert J. Jackson, Jr., Late Filings and Insider Trading: Broken Windows or Opportunism?, working paper

Chen, Kevin , John Core and Wayne Guay, Contextual Corporate Governance, working paper.

Mirko Heinle,  Delphine Samuels , Daniel Taylor, Proprietary Costs and Disclosure Substitution, forthcoming in Management Science.

Armstrong, Christopher,  Stephen Glaeser  and Sterling Huang, Contracting with Controllable of Risk, forthcoming at  The Accounting Review .

Delphine Samuels, Daniel Taylor, and Robert Verrecchia, The Economics of Misreporting and Role of Public Scrutiny, Journal of Accounting and Economics , 2022.

Armstrong, Chris, John Kepler, Delphine Samuels, and Daniel Taylor, Causality Redux, Journal of Accounting and Economics , 2022.

Jenning, Jared, Joshua Lee, Jung Min Kim , and Daniel Taylor, Measurement Error, Fixed Effects, and False Positives in Accounting Research, Review of Accounting Studies 2023.

Jung Min Kim, Daniel Taylor, and Robert Verrecchia, Voluntary Disclosure When Private information and Proprietary Costs are Jointly Determined, Review of Accounting Studies , 2022.

Arif, Salman, John Kepler , Joseph Schroeder, and Daniel Taylor, Audit Process, Private Information, and Insider Trading, Review of Accounting Studies 2022.

Armstrong, Christopher,  Jacky Chau , Christopher Ittner, and  Jason Xiao,  Earnings per Share Goals and CEO Incentives, Third Round R&R at  The Review of Accounting Studies 2022.

Armstrong, Chris, Terrence Blackburne , and Phillip Quinn, Are CEO Purchases More Profitable than they appear? Journal of Accounting & Economics , 2021.

Blackburne, Terrence , John Kepler , Phillip Quinn, and Daniel Taylor, Undisclosed SEC Investigations, Management Science , 2021.

Glaeser, Stephen , Jeremy Michels, and Robert Verrecchia, Discretionary Disclosure and Management Horizon: Evidence from Patenting, Review of Accounting Studies , 2020.

Gillette, Jacquelyn., Delphine Samuels , and Frank S. Zhou, The effect of credit ratings on disclosure: Evidence from the recalibration of Moody’s municipal ratings, Journal of Accounting Research , 2020.

Friedman, Henry and Mirko Heinle, Influence activities, coalitions, and uniform policies, Management Science , 2020.

Chen, Kevin , and Wayne Guay, Busy Directors and Shareholder Satisfaction, Journal of Financial and Quantitative Analysis , 2020.

Mirko Heinle, Jung Min Kim , Robert Verrecchia, “Voluntary disclosure from multiple sources and analyst forecast accuracy”, working paper, 2020.

Armstrong, Christopher,  John Kepler , Shawn Shi and  David Tsui , Supply Constraints and Directors’ Reputational Incentives, working paper, 2020.

Fischer, Paul, Mirko Heinle, and Kevin Smith , Constrained Listening, Audience Alignment, and Expert Communication, RAND Journal of Economics , 2020.

Armstrong, Chris,  Stephen Glaeser , Sterling Huang, and Daniel Taylor, The Economics of Managerial Taxes and Corporate Risk-Taking, The Accounting Review , 2019.

Guay, Wayne, John Kepler , and David Tsui , The Role of Executive Cash Bonuses in Providing Individual and Team Incentives, Journal of Financial Economics , 2019.

Armstrong, Christopher,  Stephen Glaeser  and  John Kepler , Strategic Reactions in Corporate Tax Avoidance,  Journal of Accounting & Economics,  2019.

Armstrong, Christopher,  Stephen Glaeser  and  John Kepler , Accounting Quality and the Transmission of Monetary Policy, Journal of Accounting & Economics,  2019.

Mirko Heinle, Chongho Kim , Daniel Taylor, Frank Zhou, Long-Term Information in Short-Term Disclosure Decisions, working paper 2019.

Bushee, Brian, Thomas Keusch, and  Jessica Kim-Gina , Co-opetition and the Firm’s Information Environment, working paper, 2019.

Heinle, Mirko, Kevin Smith , and Robert E. Verrecchia, Risk-Factor Disclosure and Asset Prices, The Accounting Review , 2018.

Heinle, Mirko and Kevin Smith , A Theory of Risk Disclosure, Review of Accounting Studies 22 (4), 2017: 1459–1491.

Guay, Wayne, Delphine Samuels , and Daniel Taylor, Guiding Through Fog: Financial Statement Complexity and Voluntary Disclosure, Journal of Accounting & Economics , 2016.

Friedman, Henry and Mirko Heinle, Taste, Lobbying and Uniform Disclosure Regulation, J ournal of Accounting Research 54 (3), 2016: 863–893.

Friedman, Henry and Mirko Heinle, Taste, Information, and Asset Prices: Implications for the Valuation of CSR, Review of Accounting Studies 21 (3), 2016: 740–767.

Bushee, Brian and  Henry Friedman, Disclosure Standards and the Sensitivity of Returns to Mood, Review of Financial Studies 29 (3), 2016: 787-822.

Hail, Luzi, Stephanie Sikes, and Clare Wang , Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns, Journal of Public Economics 151, 2016: 56-73.

Hail, Luzi, Ahmed Tahoun, and Clare Wang , Dividend Payouts and Information Shocks, Journal of Accounting Research 52 (2014): 403-456.

Bushee, Brian, Mary Ellen Carter, and Joseph Gerakos , Institutional Investor Preferences for Corporate Governance Mechanisms, Journal of Management Accounting Research , 26 (2), 2014: 123-149.

Armstrong, Christopher, and Terrence Blackburne , Discussion of ‘Do Voting Rights Matter? Evidence from the Adoption of Equity-Based Compensation Plans, Contemporary Accounting Research , 29 (Winter 2012): 1237-1248.

Armstrong, Christopher and  Rahul Vashishtha , Executive Stock Options, Differential Risk-Taking Incentives, and Firm Value,  Journal of Financial Economics , 104 (2012): 70-88.

Schrand, Catherine and   Sarah Zechman , Executive Overconfidence and the Slippery Slope to Financial Misreporting,  Journal of Accounting and Economics , 53 (2012): 311-329.

Bushee, Brian,  Michael Jung , and Greg Miller, Conference Presentations and the Disclosure Milieu, Journal of Accounting Research , 49 (2011): 1163-1192.

Bushee, Brian, John Core, Wayne Guay, and  Sophia Hamm , The Role of the Business Press as an Information Intermediary,  Journal of Accounting Research , 48 (2010): 1-19.

Carter, Mary Ellen, Christopher Ittner, and  Sarah Zechman , Explicit Relative Performance Evaluation in Performance-Vested Equity Grants,  Review of Accounting Studies  (Best Paper Award, 2008 RAST Conference), 2009.

Cassar, Gavin and  Henry Friedman , Does Self-Efficacy Affect Entrepreneurial Investment?, Strategic Entrepreneurship Journal  3 (2009): 243-262.

Core, John E., Wayne R. Guay, and  Rodrigo S. Verdi , Is Accruals Quality a Priced Risk Factor?  Journal of Accounting and Economics   46 (2008): 2-22.

Bushee, Brian and  Ted Goodman , Which Institutional Investors Trade on Private Information about Earnings and Returns?,  Journal of Accounting Research   45 (2007): 289-321.

Gerakos, Joseph , Christopher Ittner, and David Larcker, The Structure of Performance-Vested Stock Option Grants, in R. Antle, P. Liang, and F. Gjesdahl (eds.),  Essays on Accounting Theory in Honour of Joel S. Demski , Springer, 2007.

Ittner, Christopher, David Larcker, and  Mina Pizzini , Performance-Based Compensation in Member-Owned Firms,  Journal of Accounting and Economics , December 2007.

Core, John E., Wayne R. Guay, Scott A. Richardson, and  Rodrigo S. Verdi , Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading?  Review of Accounting Studies  11 (2006): 49-70.

Core, John E., Wayne R. Guay, and  Tjomme O. Rusticus , Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors’ Expectations,  Journal of Finance  56 (2006): 655-687.

Core, John E., Wayne R. Guay, and  Rodrigo S. Verdi , Agency Problems of Excess Endowment Holdings in Not-For-Profit Firms,  Journal of Accounting and Economics  41 (2006): 307-333.

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