Stephen Glaeser

University of North Carolina (UNC) at Chapel Hill - Accounting Area

McColl Building

Chapel Hill, NC 27599

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 8,670

in Total Papers Downloads

6,515

SSRN CITATIONS
Rank 3,323

SSRN RANKINGS

Top 3,323

in Total Papers Citations

379

CROSSREF CITATIONS

21

Scholarly Papers (14)

1.

Strategic Reactions in Corporate Tax Planning

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 23 Dec 2016 Last Revised: 19 Apr 2019
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 1,070 (24,439)
Citation 9

Abstract:

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Corporate Income Tax; Tax Planning; Industry Competition; Strategic Interaction; Tax Havens; Difference-In-Differences; Partially-Overlapping Groups; Reflection Problem

2.

The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 69 Posted: 25 Apr 2017 Last Revised: 23 Jun 2018
Stephen Glaeser
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 739 (41,048)
Citation 42

Abstract:

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proprietary costs, trade secrets, disclosure, information asymmetry, innovation, patents

3.

Accounting Quality and the Transmission of Monetary Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 16 Mar 2017 Last Revised: 19 Nov 2020
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 736 (41,292)
Citation 3

Abstract:

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monetary policy, federal funds rate, balance sheet channel, accounting quality, financial reporting, information asymmetry, agency conflicts, event study, financial intermediation

4.

Discretionary Disclosure and Manager Horizon: Evidence from Patenting

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 24 Mar 2017 Last Revised: 30 Dec 2019
Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 717 (42,765)
Citation 289

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Discretionary disclosure, voluntary disclosure, manager horizon, patents, trade secrets, innovation, research and development

5.

The Economics of Managerial Taxes and Corporate Risk-Taking

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-87
Number of pages: 68 Posted: 24 Oct 2017 Last Revised: 12 Nov 2019
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Singapore Management University - School of Accountancy and The Wharton School, University of Pennsylvania
Downloads 631 (50,796)
Citation 12

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Corporate risk-taking; risky investment; risk-taking incentives; personal income taxes; federal income taxes; state income taxes; agency conflict

6.

Contracting with Controllable Risk

Singapore Management University School of Accountancy Research Paper No. 2017-55
Number of pages: 73 Posted: 11 Jan 2017 Last Revised: 19 Feb 2021
Chris Armstrong, Stephen Glaeser and Sterling Huang
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Singapore Management University - School of Accountancy
Downloads 513 (65,796)
Citation 4

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executive compensation; contract design; equity incentives; risk-taking incentives; stock options; derivatives; hedging; natural experiment; risk management

7.

Deterrent Disclosure

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 08 Apr 2019 Last Revised: 21 Sep 2020
Stephen Glaeser and Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina Kenan-Flagler Business School
Downloads 488 (70,021)
Citation 9

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voluntary disclosure, innovation, patents, competition

8.

Identification and Generalizability in Accounting Research: A Discussion of Christensen, Floyd, Liu, and Maffett (2017)

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 23 Posted: 08 Aug 2017 Last Revised: 07 Sep 2017
Stephen Glaeser and Wayne R. Guay
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Pennsylvania - Accounting Department
Downloads 394 (90,285)
Citation 25

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causal inference; accounting research; quasi-experimental methods; generalizability

9.

Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission

Number of pages: 46 Posted: 27 Apr 2020 Last Revised: 01 Mar 2021
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Colorado at Boulder - Leeds School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 322 (113,410)

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Freedom of Information Act, information acquisition, private information acquisition, disclosure, agency costs, proprietary costs, competition, lawsuits

10.

Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing

Kenan Institute of Private Enterprise Research Paper No. 19-28
Number of pages: 65 Posted: 14 Aug 2019 Last Revised: 28 Dec 2020
Stephen Glaeser and James D. Omartian
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Ross School of Business
Downloads 238 (154,757)
Citation 4

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Competition, Trade, Private Firms, Public Firms, Financial Reporting, Proprietary Costs, Disclosure Externalities

11.

Intellectual Property Rights, Holdup, and the Incentives for Innovation Disclosure

Number of pages: 41 Posted: 07 Jan 2021
Chris Armstrong, Stephen Glaeser and Stella Y. Park
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Pennsylvania - The Wharton School
Downloads 189 (192,997)
Citation 1

Abstract:

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corporate innovation, disclosure, holdup

12.

Overseeing Innovation

Number of pages: 31 Posted: 04 Jun 2020 Last Revised: 22 Jun 2020
Chloe Glaeser, Stephen Glaeser and Eva Labro
University of North Carolina (UNC) at Chapel Hill - Operations Area, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Kenan-Flagler Business School University of North Carolina
Downloads 168 (213,835)
Citation 1

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Oversight, location, innovation, inventors, management, creativity

13.

The Effect of Patent Disclosure Quality on Innovation

Number of pages: 50 Posted: 28 Nov 2020 Last Revised: 02 Dec 2020
Cornell University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 162 (219,387)
Citation 1

Abstract:

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Disclosure, patents, innovation

14.

Tax Competition and Employment

Number of pages: 71 Posted: 23 Nov 2019 Last Revised: 08 Sep 2020
Stephen Glaeser, Marcel Olbert and Ann-Catherin Werner
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London Business School - Department of Accounting and University of Mannheim Business School
Downloads 148 (236,429)
Citation 1

Abstract:

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Tax competition, Competition, Employment, Real effects, Trade