Annual Conference

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Accounting

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May 2026

Non-Disclosure Agreement and the Market for Talent

Ed DEHAAN, Tao WANG, Frank ZHOU, Yuqing ZHOU
This paper examines how information frictions in workplace issues affect employers’ incentives to improve workplace conditions and firm outcomes. Leveraging state-level policies that limit the use of Non-Disclosure Agreements (NDAs) to suppress employee discussions of workplace issues, we show tha...
Keywords: Workplace Transparency, Non-Disclosure Agreements, Human Capital
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Annual Conference

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Accounting

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May 2026

Does Disclosure Mandate Affect Firms' Contribution to Poverty Alleviation?

Yao LU, Taijie TANG, Tusheng XIAO, Luo ZUO
This paper investigates whether mandatory disclosures of companies’ engagement in poverty alleviation influence their actions to reduce poverty and promote social sustainability. We examine the Targeted Poverty Alleviation (TPA) disclosure mandate for companies listed in mainland China. This manda...
Keywords: Poverty alleviation, disclosure mandate, government-led economy, political pressure, sustainability
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Annual Conference

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Accounting

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May 2026

Information Externalities of Corporate Earnings Disclosures: Evidence from MSME Procurement Decisions

Weiqian LIU, Caixiang LUO, Kevin TSENG, Yong George YANG
We examine whether and how micro, small and medium-sized enterprises (MSMEs) adjust their operational decisions in response to the earnings information disclosed by nearby public firms. Using administrative transaction-level value-added tax (VAT) invoice data of MSMEs in China, we conduct a short-wi...
Keywords: Disclosure externalities, MSMEs, Earnings forecasts, Procurement, Real effects, Information spillovers
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Annual Conference

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Trade, Growth and Development

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May 2026

Time to Innovate

Sunwoo HWANG, Sooji KIM
We leverage Korea’s 52-hour workweek law and a regression discontinuity design to examine how reduced working hours affect corporate innovation. Effective July 2018, the law leads to an immediate fall in working hours and a subsequent rise in innovation output by the end of 2019, only in light man...
Keywords: innovation, leisure, labor, incentive, agency theory
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Annual Conference

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Trade, Growth and Development

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May 2026

Universities and the Rise of Services

Chang LIU, Kohei TAKEDA
Structural transformation from manufacturing to services varies widely across regions. Using regional data from the US, we document four stylized facts: (i) commuting zones with universities experience higher growth in service employment and establishments, especially high-skilled services; (ii) the...
Keywords: structural transformation, skill premium, innovation, economic geography
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