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Summary
How Social Ties Shape Equity Analysts' Predictions
Monday, September 2, 2024 AAA Impact Hub

How Social Ties Shape Equity Analysts' Predictions

 Equity analysts are influential in financial markets, providing investment advice and forecasts. Despite their importance, they are often criticized for bias and inaccuracies. This study investigates the social forces that govern equity analyst behavior
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Summary
Can Increasing Female Representation on Boards Improve Investment Practices?
Monday, August 5, 2024 AAA Impact Hub

Can Increasing Female Representation on Boards Improve Investment Practices?

 This study explores the impact of board gender diversity (BGD) on the investment efficiency of firms worldwide. The researchers compiled a comprehensive list of 83 interventions aimed at increasing female representation on corporate boards across...
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Infographic
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Friday, June 14, 2024 AAA Impact Hub

Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About

 Environmental, social, and governance (ESG) rating agencies often come to different conclusions about whether a given company is socially responsible. However, it is not clear whether ESG disclosure from the companies alleviates or exacerbates this
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Summary
Spanning the Boundaries Between Onshore and Offshore Auditors
Wednesday, June 12, 2024 AAA Impact Hub

Spanning the Boundaries Between Onshore and Offshore Auditors

 Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how onshore teams and their offshore counterparts collaborate
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Summary
Does ESG Disclosure Affect Agreement Among Rating Agencies?
Monday, June 10, 2024 AAA Impact Hub

Does ESG Disclosure Affect Agreement Among Rating Agencies?

 ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether environmental, social, and governance (ESG) disclosure from companies alleviates or exacerbates this disagreement. 
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Summary
How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?
Tuesday, April 30, 2024 AAA Impact Hub

How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?

 The study examines how reductions in corporate tax rates in foreign countries affect U.S. domestic manufacturing firms, focusing on the resulting increase in competition these firms face...
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Summary
How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?
Thursday, April 18, 2024 AAA Impact Hub

How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?

 This study explores the effect of dividend taxes on investor behavior and market volatility in China following the 2012 Dividend Tax Reform. By analyzing how changes in dividend taxation, tied to the length of shareholding...
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Summary
The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations
Thursday, April 18, 2024 AAA Impact Hub

The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations

 The study investigates if U.S. tax professionals have negative implicit attitudes toward Indian tax professionals and if those attitudes affect work evaluation, judgement, and decisions in practice.
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Summary
Examining the Impact of Auditor Diversity on Financial Examination Quality
Tuesday, April 16, 2024 AAA Impact Hub

Examining the Impact of Auditor Diversity on Financial Examination Quality

 This study examines how the characteristics of auditors signing an audit report influence the quality of financial examinations for listed firms in China.
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