16 Other accounting issues (OTHER)

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    Reviewing the Review Process: Comparing Submit-to-Accept Delays in Accounting Journals to Other Business Disciplines
    ( 2022) Gal-Or, Ronen ; Hurley, Patrick ; Knechel, W. Robert ; Pesch, Heather
    We use hand-collected data to analyze submission-to-acceptance (STA) times in the top-tier accounting journals relative to other top-tier business journals from 1993 through 2019. We find that before 2008, top-tier accounting journals had shorter average STA times relative to other business disciplines. After 2008, top-tier accounting journals’ STA times steadily grew each year (from 18 to 23 months, on average), while STA times in other disciplines slightly declined (from 20 to 19 months). While we hypothesize that STA times in all business disciplines would be relatively shorter for papers with authors from more highly ranked universities (i.e., “elite” coauthor teams), we find that STA times are only shorter for “elite” co-author teams in top-tier accounting journals. This disparity between “elites” and “non-elites” is not present in other business disciplines. Moreover, the increase in STA times in accounting after 2008 was greater for “non-elite” relative to “elite” co-author teams. Finally, we examine whether longer STA times in top-tier accounting journal impacted the likelihood of tenure for accounting Ph.D. graduates from 2002 to 2014. We predict and find that assistant professors are less likely to be tenured at their first institution if journal articles published towards the end of their probationary period have relatively longer STA times. However, we find that longer STA times only impact tenure outcomes for assistant professors initially placed at lower-ranked “non-elite” schools. Our results should be of interest to journal editors, reviewers, provosts, deans, tenure and promotion committees, and department chairs in business schools.
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    Riding the Tide of Urbanization: Corporate Investment in Bigger Cities
    ( 2022) Yang, Zhiyi
    Urbanization has powered China’s economic growth in recent decades. Local investment opportunities arise with profound social and economic impacts of rapid urban expansion. In this study, I explore the real effects of cities’ spatial expansion on corporate investment decisions and the economic consequences. I find that corporate investment expenditures are responsive to local investment opportunities changes catalyzed by urban expansion. This result is robust to the use of instrumental variable based on geographical characteristics. Leveraging the enriched investment environment, firms also improve their investment efficiency and experience increases in future sales, employment, and firm value. A channel analysis shows that urban expansion influences corporate investment decisions through supplying labor and promoting industry agglomeration. In addition, pursuing urban-expansion investment opportunities should be supported by strong and well-developed market institutions. Collectively, the evidence supports the narrative that firms can grab opportunities for growth when investment environment changes during urbanization.