Browsing OU - Dissertations by Author "Fan, Yun"
Now showing items 1-4 of 4
-
Carbon Emission Underreporting: Evidence from Satellite Emission Data
Zhang, Ling (2024-05-10)I compare satellite emissions data to company reports filed with the U.S. Environmental Protection Agency (EPA) to identify firms that underreport their carbon emissions. I find that firms are more likely to underreport ... -
Cross-Sectional Determinants of the Impact of Management Cash Flow Forecasts
Fan, Yun (2011)I examine the impact of management cash flow forecasts on market participants, including investors and analysts. I posit and find that the news in management cash flow forecasts is priced beyond the news in total earnings. ... -
Information Transparency and the Effectiveness of R&D Tax Credits
Hu, Xiaoyan (2023-05-12)Using staggered changes in state-level R&D Tax Credits (RTC), I investigate the effectiveness of RTCs offered by U.S. states and their dependence on information transparency. The results show that RTCs increase aggregated ... -
Non-GAAP Disclosure and Classification Shifting
Ha, Seoyoon (Kelly) (2021-05-14)I investigate two discretionary reporting strategies used by managers to highlight core performance – non-GAAP disclosure and classification shifting. Non-GAAP disclosures represent managers’ voluntary disclosure of GAAP ...