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Mark H. Lang
University of North Carolina at Chapel Hill
FinanceAccountingBusinessEconomicsEarnings
75Publications
33H-index
11.8kCitations
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Publications 74
Newest
#1Luzi Hail (UPenn: University of Pennsylvania)H-Index: 20
#2Mark H. Lang (UNC: University of North Carolina at Chapel Hill)H-Index: 33
Last. Christian Leuz (U of C: University of Chicago)H-Index: 38
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We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem and receives too little attention. Most have encountered irreproducibilit...
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#1Mark H. LangH-Index: 33
#2Mark G. MaffettH-Index: 12
Last. Roger SilversH-Index: 2
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#1Mark H. LangH-Index: 33
#2Jedson Pereira Pinto (UNC: University of North Carolina at Chapel Hill)H-Index: 1
Last. Edward SulH-Index: 1
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We examine the effect of MiFID II, which mandated the unbundling and separate pricing of analyst research in Europe beginning in 2018. We find that the requirements of MiFID II were associated with a reduction in analyst following for European firms relative to US firms, with decreases in coverage greatest for firms that were larger, older and less volatile, and had greater coverage and more accurate consensus forecasts. Remaining analysts follow fewer firms and issue fewer forecasts, consistent...
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#2Mark H. LangH-Index: 33
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#2Mark H. LangH-Index: 33
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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...
#1Justin J. HopkinsH-Index: 3
#2Mark H. LangH-Index: 33
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#1Mary E. Barth (Stanford University)H-Index: 45
#2Wayne R. LandsmanH-Index: 31
Last. Christopher D. Williams (UM: University of Michigan)H-Index: 10
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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...
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#1Charles Ham (WashU: Washington University in St. Louis)H-Index: 3
#2Mark H. Lang (UNC: University of North Carolina at Chapel Hill)H-Index: 33
Last. Sean Wang (Rice University)H-Index: 6
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2 CitationsSource
#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: 33
Last. Lorien Stice-Lawrence (SC: University of Southern California)H-Index: 3
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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...
36 CitationsSource
#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: 33
Last. Lorien Stice-Lawrence (SC: University of Southern California)H-Index: 3
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...
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