Abstract The “Post-Earnings-Announcement Drift” refers to an anomaly in financial markets.
It describes the drift of a firm's stock price in the direction of the firm's earnings surprise for an …

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of
judgment and decision‐making (JDM) experimental research in accounting over that 50 …

We develop a method that identifies the attention paid by earnings call participants to firms'
climate change exposures. The method adapts a machine learning keyword discovery …

We adapt simple tools from computational linguistics to construct a new measure of political
risk faced by individual US firms: the share of their quarterly earnings conference calls that …

Prior research has examined how companies exploit Twitter in communicating with
investors, and whether Twitter activity predicts the stock market as a whole. We test whether …

The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the
various theories of financial accounting through a balanced and dynamic approach …

I review empirical research on the relation between capital markets and financial statements.
The principal sources of demand for capital markets research in accounting are fundamental …

This study investigates whether and how customer-base concentration affects supplier firm
fundamentals and stock market valuation. I compile a comprehensive sample of supply …

This paper uses recent experimental studies of financial accounting to illustrate our view of
how such experiments can be conducted successfully. Rather than provide an exhaustive …

This paper tests whether the “disposition effect,” that is the tendency of investors to ride
losses and realize gains, induces “underreaction” to news, leading to return predictability. I …