While managers' accounting and financial decisions are, for many, fascinating topics, selection bias poses a serious challenge to researchers estimating the decisions' effects using non-experimental data. Selection bias potentially occurs because managers' decisions are non-random and the...

A firm makes several financial reporting and disclosure decisions in a short period of time. Seemingly unrelated decisions may be correlated because of stability in management traits or the continuation of a firm's accounting information system. We find that firms with greater deviations from...

Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...