Search Results - "Rouen, Ethan"

Predictable country-level bias in the reporting of COVID-19 deaths by Kobilov, Botir, Rouen, Ethan, Serafeim, George

“…We examine whether a country's management of the COVID-19 pandemic relate to the downward biasing of the number of reported deaths from COVID-19. Using…”
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The stock market valuation of human capital creation by Regier, Matthias, Rouen, Ethan

“…We develop a measure of firm-year-specific human capital investment from publicly disclosed personnel expenses (PE) and examine the stock market valuation of…”
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Financial statement errors: evidence from the distributional properties of financial statement numbers by Amiram, Dan, Bozanic, Zahn, Rouen, Ethan

“…Motivated by methods used to evaluate the quality of data, we create a novel firm-year measure to estimate the level of error in financial statements. The…”
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The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth by Khan, Urooj, Nallareddy, Suresh, Rouen, Ethan

“…We investigate the relation between corporate performance and overall economic growth in the United States. In particular, we focus on the impact of the U.S…”
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Core earnings: New data and evidence by Rouen, Ethan, So, Eric C., Wang, Charles C.Y.

“…Using a novel dataset, we show that components of firms’ GAAP earnings stemming from ancillary business activities or transitory shocks are significant in…”
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Erratum to: Financial statement errors: evidence from the distributional properties of financial statement numbers by Amiram, Dan, Bozanic, Zahn, Rouen, Ethan

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Rethinking Measurement of Pay Disparity and its Relation to Firm Performance by Rouen, Ethan

“…I develop measures of firm-level pay disparity and examine the relation between these measures and firm accounting performance. Using comprehensive…”
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