Ian Gow

Non-Answers During Conference Calls

Ian D Gow, David F Larcker, Anastasia A Zakolyukina

Journal article  |  2021  |  JOURNAL OF ACCOUNTING RESEARCH

We construct a novel measure of disclosure choice by firms. Our measure is computed using linguistic analysis of conference calls ..

Managing reputation: Evidence from biographies of corporate directors

ID Gow, AS Wahid, G Yu

Journal article  |  2018  |  Journal of Accounting and Economics

We examine how directors’ reputations are managed through disclosure choices. We focus on disclosures in the director biographies ..

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

Brian J Bushee, Ian D Gow, Daniel J Taylor

Journal article  |  2018  |  JOURNAL OF ACCOUNTING RESEARCH

Prior research generally interprets complex language in firms’ disclosures as indicative of managerial obfuscation. However, compl..

Causal Inference in Accounting Research

Ian D Gow, David F Larcker, Peter C Reiss

Journal article  |  2016  |  JOURNAL OF ACCOUNTING RESEARCH

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or nonexperimental)..

The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans

Christopher S Armstrong, Ian D Gow, David F Larcker

Journal article  |  2013  |  JOURNAL OF ACCOUNTING RESEARCH

This study examines the effects of shareholder support for equity compensation plans on subsequent CEO compensation. Using cross-s..

Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

Mary E Barth, Ian D Gow, Daniel J Taylor

Journal article  |  2012  |  REVIEW OF ACCOUNTING STUDIES

This study examines how key market participants-managers and analysts-responded to SFAS 123R's controversial requirement that firm..

Rating the ratings: How good are commercial governance ratings?

Robert M Daines, Ian D Gow, David F Larcker

Journal article  |  2010  |  JOURNAL OF FINANCIAL ECONOMICS

Proxy advisory and corporate governance rating firms (such as RiskMetrics/Institutional Shareholder Services, GovernanceMetrics In..

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Ian D Gow, Gaizka Ormazabal, Daniel J Taylor

Journal article  |  2010  |  ACCOUNTING REVIEW

We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series depen..

Capital Budgeting: The Role of Cost Allocations

Ian Gow, Stefan Reichelstein

Conference Proceedings  |  2007  |  Operations Research Proceedings

A common issue for firms is how to allocate capital resources to various investment alternatives. An extensive literature in finan..

EVA IN THE E&P INDUSTRY: THE CASE OF NUEVO ENERGY

John McCormack, Ian Drummond Gow

Journal article  |  2001  |  Journal of Applied Corporate Finance