{"id":16,"date":"2017-07-19T02:56:21","date_gmt":"2017-07-19T02:56:21","guid":{"rendered":"http:\/\/mitmgmtfaculty.mit.edu\/nshroff\/research-publications\/"},"modified":"2018-08-22T19:43:49","modified_gmt":"2018-08-22T19:43:49","slug":"research","status":"publish","type":"page","link":"https:\/\/mitmgmtfaculty.mit.edu\/nshroff\/research\/","title":{"rendered":"Research"},"content":{"rendered":"<div id=\"pl-16\"  class=\"panel-layout\" ><div id=\"pg-16-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-16-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-16-0-0-0\" class=\"so-panel widget widget_mit-pf-research widget_mit_pf_research panel-first-child\" data-index=\"0\" ><h2 class=\"widget-title\">Published Papers<\/h2><div class=\"textwidget\"><ul id=\"ctl00_content_pubs\">\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2548641\" target=\"_blank\" rel=\"noopener noreferrer\">\"Tax Rates and Corporate Decision Making.\"<\/a>\u00a0Graham, John, Michelle Hanlon, and Terry Shevlin.\u00a0<i>Review of Financial Studies<\/i>. Forthcoming.\n<ul>\n<li>Winner, 2015 FARS Conference Best Paper Award<\/li>\n<\/ul>\n<\/li>\n<li>\"<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2941465\" target=\"_blank\" rel=\"noopener noreferrer\">When Does the Peer Information Environment Matter?<\/a>\" Shroff, Nemit, Rodrigo Verdi, and Benjamin P. Yost.\u00a0<i>Journal of Accounting and Economics<\/i>. Forthcoming.\n<ul>\n<li>Presented at the 2016 JAE Conference<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"http:\/\/mitsloan.mit.edu\/shared\/ods\/documents\/?DocumentID=2841\" target=\"_blank\" rel=\"noopener noreferrer\">\"Regulatory Oversight and Auditor Market Share.\"<\/a>\u00a0Aobdia, Daniel, and Nemit Shroff.\u00a0<i>Journal of Accounting and Economics<\/i>\u00a0Vol. 63, No. 2-3 (2017): 262-287.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1977532\" target=\"_blank\" rel=\"noopener noreferrer\">\"Corporate Investment and Changes in GAAP.\"<\/a>\u00a0Shroff, Nemit.\u00a0<i>Review of Accounting Studies<\/i>\u00a0Vol. 22, No. 1 (2017): 1-63.\n<ul>\n<li>Winner, 2014 American Accounting Association Competitive Manuscript Award<\/li>\n<li>Winner, 2011 American Accounting Association Financial Accounting and Reporting Section (FARS) Best Dissertation\u00a0Award<\/li>\n<li>Winner, 2012 Ross School of Business Emeritus Award<\/li>\n<li>Finalist, 2011 ProQuest Distinguished Dissertation Award at the Univeristy of Michigan<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2667969\" target=\"_blank\" rel=\"noopener noreferrer\">\u201cDoes Auditor Regulatory Oversight Affect Corporate Financing and Investment Decisions?\u201d<\/a>\u00a0Kausar, Asad, Nemit Shroff, and Hal White.\u00a0<i>Journal of Accounting and Economics<\/i>\u00a0Vol. 62, No. 1 (2016): 157-181.<\/li>\n<li><a href=\"http:\/\/doi.org\/10.1111\/jbfa.12079\" target=\"_blank\" rel=\"noopener noreferrer\">\"The Impact of Ambiguity on Managerial Investment and Cash Holdings.\"<\/a>\u00a0Neamtiu, Monica, Nemit Shroff, Hal White and Christopher D. Williams.\u00a0<i>Journal of Business Finance and Accounting<\/i>\u00a0Vol. 41, No. 7-8 (2014): 1071-1099.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2148407\" target=\"_blank\" rel=\"noopener noreferrer\">\"Incentives for Tax Planning and Avoidance: Evidence from the Field.\"<\/a>\u00a0Graham, John R., Michelle Hanlon, Terry Shevlin and Nemit Shroff.\u00a0<i>The Accounting Review<\/i>\u00a0Vol. 89, No. 3 (2014): 991-1024.\n<ul>\n<li>Winner, 2017 ATA Manuscript Award<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1939494\" target=\"_blank\" rel=\"noopener noreferrer\">\"Information Environment and the Investment Decisions of Multinationals Corporations.\"<\/a>\u00a0Shroff, Nemit, Rodrigo Verdi, and Gwen Yu.\u00a0<i>The Accounting Review<\/i>\u00a0Vol. 89, No. 2 (2014): 759-790.<\/li>\n<li><a href=\"http:\/\/hdl.handle.net\/1721.1\/98870\" target=\"_blank\" rel=\"noopener noreferrer\">\"The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality.\"<\/a>\u00a0Hanlon, Michelle, Jeffrey L. Hoopes and Nemit Shroff.\u00a0<i>Journal of American Taxation Association<\/i>\u00a0Vol. 36, No. 2 (2014): 137-170.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2298803\" target=\"_blank\" rel=\"noopener noreferrer\">\"Management Forecast Quality and Capital Investment Decisions.\"<\/a>\u00a0Goodman, Ted, Monica Neamtiu, Nemit Shroff and Hal White.\u00a0<i>The Accounting Review<\/i>\u00a0Vol. 89, No. 1 (2014): 331-365.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2037287\" target=\"_blank\" rel=\"noopener noreferrer\">\"Externalities of Public Firm Presence: Evidence from Private Firms\u2019 Investment Decisions.\"<\/a>\u00a0Badertscher, Brad, Nemit Shroff and Hal White.\u00a0<i>Journal of Financial Economics<\/i>\u00a0Vol. 109, No. 3 (2013): 682-706.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1846123\">\"Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform.\"<\/a>\u00a0Shroff, Nemit, Amy X. Sun, Hal D. White and Weining Zhang.\u00a0<i>Journal of Accounting Research<\/i>\u00a0Vol. 51, No. 5 (2013): 1299-1345.<\/li>\n<\/ul>\n<\/div><\/div><div id=\"panel-16-0-0-1\" class=\"so-panel widget widget_mit-pf-research widget_mit_pf_research\" data-index=\"1\" ><h2 class=\"widget-title\">Non-Peer Reviewed &#038; Lightly Reviewed Papers<\/h2><div class=\"textwidget\"><ul id=\"ctl00_content_pubs\">\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2928775\" target=\"_blank\">\"Why Regulate Private Firm Disclosure and Auditing?\"<\/a>\u00a0Minnis, Michael, and Nemit Shroff.\u00a0<i>Accounting and Business Research<\/i>\u00a0Vol. 47, No. 5 (2017): 473-502.<\/li>\n<li><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2839454\" target=\"_blank\">\"Discussion of 'Is the Risk of Product Market Predation a Cost of Disclosure?'\"<\/a>\u00a0Shroff, Nemit.\u00a0<i>Journal of Accounting and Economics<\/i>\u00a0Vol. 62, No. 2-3 (2016): 326-332.<\/li>\n<\/ul>\n<\/div><\/div><div id=\"panel-16-0-0-2\" class=\"so-panel widget widget_mit-pf-research widget_mit_pf_research panel-last-child\" data-index=\"2\" ><h2 class=\"widget-title\">Working Papers<\/h2><div class=\"textwidget\"><ul>\n<li>A Re-Examination of Management Forecasts Around Seasoned Equity Offerings\n<ul>\n<li>With\u00a0Amy Sun, Hal White, and Weining Zhang<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2667969\" target=\"_blank\" rel=\"noopener noreferrer\">Real Effects of Financial Reporting Quality and Credibility: Evidence from the PCAOB Regulatory Regime<\/a>\n<ul>\n<li>Finalist, 2016 FARS Conference Best Paper Award<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Published Papers &#8220;Tax Rates and Corporate Decision Making.&#8221;\u00a0Graham, John, Michelle Hanlon, and Terry Shevlin.\u00a0Review of Financial Studies. Forthcoming. Winner, 2015 FARS Conference Best Paper Award &#8220;When Does the Peer Information Environment Matter?&#8221; Shroff, Nemit, Rodrigo Verdi, and Benjamin P. Yost.\u00a0Journal of Accounting and Economics. Forthcoming. Presented at the 2016 JAE Conference &#8220;Regulatory Oversight and Auditor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-two-column.php","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"class_list":["post-16","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.0 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MIT Sloan Faculty: Nemit Shroff | Research<\/title>\n<meta name=\"description\" content=\"Shroff&#039;s research has been published in top accounting and finance journals and has received several awards, including the 2016 FARS Best Paper Award.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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