References
- Abadie, A., & Gardeazabal, J. (2003). The economic costs of conflict: A case study of the Basque country. American Economic Review, 93(1), 113–132.
- Abadie, A., & Imbens, G. (2011). Bias-corrected matching estimators for average treatment effects. Journal of Business and Economic Statistics, 29(1), 1–11.
- Anantharaman, D., & Chuk, E. C. (2018). The economic consequences of accounting standards: Evidence from risk-taking in pension plans. The Accounting Review, forthcoming.
- Anantharaman, D., & Lee, Y. G. (2014). Managerial risk taking incentives and corporate pension policy. Journal of Financial Economics, 111(2), 328–351.
- Angrist, J., & Pischke, J.-S. (2009). Mostly harmless econometrics: An empiricists guide. Princeton: Princeton University Press.
- Banerjee, A., & Duflo, E. (2011). Poor economics: A radical rethinking of the way to fight global poverty. New York: PublicAffairs.
- Barthelme, C., Kiosse, P. V., & Sellhorn, T. (2018). The impact of accounting standards on pension investment decisions. European Accounting Review. doi:10.1080/09638180.2018.1461670.
- Bergstresser, D., Desai, M., & Rauh, J. (2006). Earnings manipulation, pension assumptions, and managerial investment decisions. Quarterly Journal of Economics, 121(1), 157–195.
- Buijink, W. (2006). Evidence-based financial reporting regulation. Abacus, 42(3-4), 296–301.
- Glaeser, S., & Guay, W. R. (2017). Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017). Journal of Accounting and Economics, 64(2), 305–312.
- Kanodia, C. (1980). Effects of shareholder information on corporate decisions and capital market equilibrium. Econometrica, 48, 923–953.
- Kanodia, C. (2006). Accounting disclosure and real effects. Foundations and Trends® in Accounting, 1(3), 167–258.
- Kanodia, C., & Sapra, H. (2016). A real effects perspective to accounting measurement and disclosure: Implications and insights for future research. Journal of Accounting Research, 54(2), 623–676.
- Kanodia, C., Sapra, H., & Venugopalan, R. (2004). Should intangibles be measured: What are the economic trade-offs? Journal of Accounting Research, 42(1), 89–120.
- Leuz, C. (2018). Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research. Accounting and Business Research, 48(5), 582–608.
- Leuz, C., & Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54(2), 525–622.
- Schipper, K. (2010). How can we measure the costs and benefits of changes in financial reporting standards? Accounting and Business Research, 40(3), 309–327.