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Working Paper

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

July 1, 1999 - Mark T. Bradshaw Scott A. Richardson Richard G. Sloan

Firms with extremely high accruals experience subsequent reductions in earnings and are more likely to be subject to SEC enforcement actions. Do analysts anticipate the earnings reductions in their forecasts? We investigate here.

Journal Article

Fees Paid to Audit Firms, Accrual Choices and Corporate Governance

June 1, 2004 - David F. Larcker Scott A. Richardson

Research has shown that auditors’ tolerance for aggressive corporate accounting is correlated with the amount of fees the corporate client pays to the auditor for both audit and non-audit services.

Journal Article

Earnings Quality and Short Sellers

December 31, 2003 - Scott A. Richardson

Earnings quality is often defined in terms of persistence and sustainability.

Journal Article

Managerial Decision Making and Capital Structure

January 1, 1993 - Michael T. Maloney Robert E. McCormick Mark L. Mitchell

This article investigates leverage influence on project selection.

Journal Article

Discussion of Consequences of Financial Reporting Failure for Outside Directors

May 2, 2005 - Scott A. Richardson

Research by Suraj Srinivasan of the University of Chicago examines the turnover rates of outside directors at companies that restate their results.

Journal Article

Corporate Governance, Accounting Outcomes and Organizational Performance

July 2, 2007 - David F. Larcker Scott A. Richardson Irem Tuna

The purpose of this paper is to start the process of developing reliable and valid measures to assess how corporate governance affects corporate performance.

Journal Article

The Role of Financial Economics in Securities Fraud Cases

January 1, 1991 - Mark L. Mitchell

Modern financial economics is becoming increasingly influential in securities fraud law.

Journal Article

Assessing Risk through Environmental, Social and Governance Exposures

February 24, 2017 - Jeff Dunn Shaun Fitzgibbons Lukasz Pomorski

ESG investing may have a role in portfolios that extends beyond ethical considerations, particularly for investors interested in tilting toward safer stocks, and in a way that complements what is captured by traditional statistical risk models.

Working Paper

Responsible Investing: The ESG-Efficient Frontier

October 10, 2019 - Lasse H. Pedersen Shaun Fitzgibbons Lukasz Pomorski

Combining several large data sets, we compute the empirical ESG-efficient frontier and show the costs and benefits of responsible investing.

Working Paper

Predicting Earnings Management

October 1, 2002 - Scott A. Richardson Irem Tuna Min Wu

Is accounting information useful to predict when corporate managers intentionally inflate reported earnings for their firms? To answer this, we study a sample of firms that were forced to restate earnings.