Search Results - "Costello, Anna M."

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  1. 1

    Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts by Costello, Anna M.

    Published in Journal of accounting & economics (01-07-2013)
    “…Using a sample of long-term supply contracts collected from SEC filings, I show that hold-up concerns and information asymmetry are important determinants of…”
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    Journal Article
  2. 2

    The value of collateral in trade finance by Costello, Anna M.

    Published in Journal of financial economics (01-10-2019)
    “…Suppliers are subject to the credit risk of their customers when they sell products on credit. However, rights to the collateral value of the products they…”
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    Journal Article
  3. 3

    Discrimination in the payments chain by Costello, Anna M., Minnis, Michael, Rabinovich, Irina

    Published in Journal of financial economics (01-08-2024)
    “…We examine whether discrimination affects customers’ willingness to pay their suppliers. Using a dataset of detailed trade credit networks, we find that when…”
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    Journal Article
  4. 4

    The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports by COSTELLO, ANNA M., WITTENBERG-MOERMAN, REGINA

    Published in Journal of accounting research (01-03-2011)
    “…We examine the effect of financial reporting quality on the trade-off between monitoring mechanisms used by lenders. We rely on Sarbanes-Oxley internal control…”
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    Journal Article
  5. 5

    Do Strict Regulators Increase the Transparency of Banks? by COSTELLO, ANNA M., GRANJA, JOÃO, WEBER, JOSEPH

    Published in Journal of accounting research (01-06-2019)
    “…ABSTRACT We investigate the role that regulatory strictness plays on the enforcement of financial reporting transparency in the U.S. banking industry. Using a…”
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    Journal Article
  6. 6

    Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models by Costello, Anna M., Down, Andrea K., Mehta, Mihir N.

    Published in Journal of accounting & economics (01-11-2020)
    “…We assess the role of human discretion in lending outcomes using a randomized, controlled experiment. The lenders in our sample utilize a third party,…”
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    Journal Article
  7. 7

    The Impact of Balanced Budget Restrictions on States' Fiscal Actions by Costello, Anna M., Petacchi, Reining, Weber, Joseph P.

    Published in The Accounting review (01-01-2017)
    “…Although balanced budget rules are widely used throughout the world, there is considerable debate on whether and how they impact fiscal outcomes. Existing…”
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    Journal Article
  8. 8

    THE LONG AND SHORT OF IT: THE POST-CRISIS CORPORATE CDS MARKET by Boyarchenko, Nina, Costello, Anna M, Shachar, Or

    “…The credit default swap (CDS) market, which became notorious in the wake of the 2007-09 financial crisis, is the third biggest over-the-counter (OTC)…”
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  9. 9
  10. 10

    Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations? by Costello, Anna M., Petacchi, Reining, Weber, Joseph

    Published in Proceedings (Conference on Taxation) (01-01-2015)
    “…Although balanced budgets are widely used throughout the world, there is considerable debate on whether they are effective. Poterba (1997) provides two…”
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    Journal Article