Blar i Scientific articles på tidsskrift "Review of accounting studies"

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    • Analyst teams 

      Fang, Bingxu; Hope, Ole-Kristian (Journal article; Peer reviewed, 2020)
      This paper examines the impact of teamwork on sell-side analysts’ performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings ...

    • Director compensation and related party transactions 

      Hope, Ole-Kristian; Lu, Haihao; Saiy, Sasan (Journal article; Peer reviewed, 2019)
      This paper examines whether independent directors’ compensation is associated with related party transactions. We focus both on directors’ total compensation and their equity-based compensation. Employing hand-collected ...

    • Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program 

      Hope, Ole-Kristian; Liu, Junhao (Peer reviewed; Journal article, 2022)
      Employing the SEC Tick Size Pilot Program, which increases the minimum trading unit of a set of randomly selected small-capitalization stocks, we examine whether and how an exogenous change in stock liquidity affects ...

    • The effects of MiFID II on sell-side analysts, buy-side analysts, and firms 

      Fang, Bingxu; Hope, Ole-Kristian; Huang, Zhongwei; Moldovan, Rucsandra (Journal article; Peer reviewed, 2020)
      This paper provides early but broad empirical evidence on MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. Employing difference-in-differences matched-sample ...

    • The interdependence between market structure and the quality of audited reports: the case of non-audit services 

      Bleibtreu, Christopher; Stefani, Ulrike (Peer reviewed; Journal article, 2022)
      This paper addresses the effects of a prohibition of providing non-audit services (NAS) to audit clients. By combining a strategic auditor–client game with a circular market-matching model that has an endogenous number of ...

    • Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic 

      Hope, Ole-Kristian; Li, Congcong; Ma, Mark Shuai; Su, Xijiang (Peer reviewed; Journal article, 2022)
      The many management guidance withdrawals during the COVID-19 pandemic have attracted considerable attention from the media, investors, and regulators. This study analyzes the determinants and consequences of these withdrawals. ...

    • Real effects of auditor conservatism 

      Chy, Mahfuz; Hope, Ole-Kristian (Peer reviewed; Journal article, 2021)
      We examine the effect of auditor conservatism on corporate innovation. We hypothesize that, because conservative auditors constrain income-increasing accounting discretion, managers may sacrifice long-term investments in ...