Match!
Mark H. Lang
University of North Carolina at Chapel Hill
76Publications
31H-index
11.3kCitations
Publications 76
Newest
#2Mark H. LangH-Index: 31
view all 3 authors...
We examine trends in the use of predictive analytics for a sample of more than 25,000 manufacturing plants using proprietary data from the US Census Bureau. Comparing 2010 and 2015, we find that use of predictive analytics has increased markedly, with the greatest use in younger plants, professionally-managed firms, more educated workforces, and stable industries. Decisions on data to be gathered originate from headquarters and are associated with less delegation of decision-making and more wide...
#1Mary E. Barth (Stanford University)H-Index: 44
#2Wayne R. LandsmanH-Index: 1
Last.Christopher D. Williams (UM: University of Michigan)H-Index: 10
view all 4 authors...
ABSTRACT This study addresses whether voluntary IFRS adoption is associated with increased comparability of accounting amounts and capital market benefits. We find that after firms voluntarily adop...
#1Charles Ham (WashU: Washington University in St. Louis)H-Index: 3
#2Mark H. Lang (UNC: University of North Carolina at Chapel Hill)H-Index: 31
Last.Sean Wang (Rice University)H-Index: 6
view all 4 authors...
We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality. Experimentally, we validate that narcissism predicts misreporting behavior, and that signature size predicts misreporting through its association with narcissism. Empirically, we examine notarized CFO signatures and find CFO narcissism is associated with more earnings management, less timely loss recognition, weaker internal control quality, and a higher probability of restatements. The re...
#1Travis Dyer (UNC: University of North Carolina at Chapel Hill)H-Index: 2
#2Mark H. Lang (UNC: University of North Carolina at Chapel Hill)H-Index: 31
Last.Lorien Stice-Lawrence (SC: University of Southern California)H-Index: 1
view all 3 authors...
We document marked trends in 10-K disclosure over the period 1996–2013, with increases in length, boilerplate, stickiness, and redundancy and decreases in specificity, readability, and the relative amount of hard information. We use Latent Dirichlet Allocation (LDA) to examine specific topics and find that new FASB and SEC requirements explain most of the increase in length and that 3 of the 150 topics—fair value, internal controls, and risk factor disclosures—account for virtually all of the in...
#1Travis Dyer (UNC: University of North Carolina at Chapel Hill)H-Index: 2
#2Mark H. Lang (UNC: University of North Carolina at Chapel Hill)H-Index: 31
Last.Lorien Stice-Lawrence (SC: University of Southern California)H-Index: 1
view all 3 authors...
ABSTRACT: We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be “discretionary” versus “nondiscretionary” and whether it is assumed to be “helpful” versus “harmful.” The literature to date has been largely descriptive, with limited focus on...
12345678