This study reviews and compares the definitions and measurements of 'corporate
reputation'used in 173 studies published in seven top-tier accounting and management …

We study optimal disclosure via two competing communication channels: hard information
whose value has been verified, and soft disclosures such as forecasts, unaudited …

We investigate the role that regulatory strictness plays on the enforcement of financial
reporting transparency in the US banking industry. Using a novel measure of regulatory …

The World Health Organization seeks effective ways to alert its member states about global
pandemics. Motivated by this challenge, we study a public agency's problem of designing …

Big Four accounting firms increasingly focus on non-audit services. Failures in these
services may impair the accounting firm's reputation as an auditor. They may negatively …

This paper studies the relation between the quality of corporate narrative disclosure and the
timeliness of goodwill impairments. We combine five measures of the linguistic content of …

Using misstatement data, we find that the distribution of detected fraud features a heavy tail.
We propose a theoretical mechanism that explains such a relatively high frequency of …

Sellers often have the power to censor the reviews of their products. We explore the effect of
these censorship policies in markets where some consumers are unaware of possible …

How to induce corporate compliance with regulations? Harsh punishments will cause
companies to disguise violations, and mild punishments will cause companies to report their …

The main task of the article is to examine the impact of the reported impairment of assets
(IoA) on the market reaction of investors on the Warsaw Stock Exchange [WSE] in the crisis …