Published and Accepted Papers
Huber, S. and C. McClure. 2025. Accounting for Goodwill. Conditionally accepted at the Journal of Accounting Research. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4601786
McClure, C., S. Shi, and E. Watts. 2025. Information Acquisition Costs and Price Informativeness: Global Evidence. Accepted at the Review of Accounting Studies. papers.ssrn.com/sol3/papers.cfm?abstract_id=3771361
Baker, A., D. Larcker, C. McClure, D. Saraph, E. Watts. 2024, Diversity Washing. Journal of Accounting Research 62(5):1661-1709. doi.org/10.1111/1475-679X.12542
McClure, C., A. Zakolyukina. 2024. Non-GAAP Reporting and Investment. The Accounting Review 99(2): 341-367. doi.org/10.2308/TAR-2021-0384 | Data and Code
McClure, C. 2023. How costly is tax avoidance? Evidence from structural estimation. The Accounting Review 98(6): 353-380. https://doi.org/10.2308/TAR-2020-0465
Barth, M. E., K. Li, C. McClure. 2023. The evolution in value relevance of accounting information. The Accounting Review 98(1): 1-28. doi.org/10.2308/TAR-2019-0521
De Simone, L., C. McClure, B. Stomberg. 2022, Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation. Contemporary Accounting Research 39(4): 2376-2408. onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12801
deHaan, E., D. Larcker, C. McClure. 2019. Long-term economic consequences of hedge fund activist interventions. Review of Accounting Studies 24:536-569. link.springer.com/article/10.1007/s11142-019-9480-8
Huber, S. and C. McClure. 2025. Accounting for Goodwill. Conditionally accepted at the Journal of Accounting Research. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4601786
McClure, C., S. Shi, and E. Watts. 2025. Information Acquisition Costs and Price Informativeness: Global Evidence. Accepted at the Review of Accounting Studies. papers.ssrn.com/sol3/papers.cfm?abstract_id=3771361
Baker, A., D. Larcker, C. McClure, D. Saraph, E. Watts. 2024, Diversity Washing. Journal of Accounting Research 62(5):1661-1709. doi.org/10.1111/1475-679X.12542
McClure, C., A. Zakolyukina. 2024. Non-GAAP Reporting and Investment. The Accounting Review 99(2): 341-367. doi.org/10.2308/TAR-2021-0384 | Data and Code
McClure, C. 2023. How costly is tax avoidance? Evidence from structural estimation. The Accounting Review 98(6): 353-380. https://doi.org/10.2308/TAR-2020-0465
Barth, M. E., K. Li, C. McClure. 2023. The evolution in value relevance of accounting information. The Accounting Review 98(1): 1-28. doi.org/10.2308/TAR-2019-0521
De Simone, L., C. McClure, B. Stomberg. 2022, Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation. Contemporary Accounting Research 39(4): 2376-2408. onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12801
deHaan, E., D. Larcker, C. McClure. 2019. Long-term economic consequences of hedge fund activist interventions. Review of Accounting Studies 24:536-569. link.springer.com/article/10.1007/s11142-019-9480-8
Working Papers
Demand for Stocks and Accounting Information (with Valeri Nikolaev). papers.ssrn.com/sol3/papers.cfm?abstract_id=4023542
Information supporting investor valuations: Evidence from a comparative content analysis of analyst reports and form 10-K (with Mary Barth and Ken Li). papers.ssrn.com/sol3/papers.cfm?abstract_id=4763765
Competition Enforcement and Accounting for Intangible Capital (with John Kepler and Chris Stewart). papers.ssrn.com/sol3/papers.cfm?abstract_id=4861968
The Real Effects of Public DEI Concerns (with David Larcker, Shawn Shi, and Edward Watts)
Peer group choice and chief executive officer compensation. (with David Larcker and Christina Zhu). papers.ssrn.com/sol3/papers.cfm?abstract_id=3333874
Demand for Stocks and Accounting Information (with Valeri Nikolaev). papers.ssrn.com/sol3/papers.cfm?abstract_id=4023542
Information supporting investor valuations: Evidence from a comparative content analysis of analyst reports and form 10-K (with Mary Barth and Ken Li). papers.ssrn.com/sol3/papers.cfm?abstract_id=4763765
Competition Enforcement and Accounting for Intangible Capital (with John Kepler and Chris Stewart). papers.ssrn.com/sol3/papers.cfm?abstract_id=4861968
The Real Effects of Public DEI Concerns (with David Larcker, Shawn Shi, and Edward Watts)
Peer group choice and chief executive officer compensation. (with David Larcker and Christina Zhu). papers.ssrn.com/sol3/papers.cfm?abstract_id=3333874
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Copyright 2017-2025 Charles McClure. All rights reserved.
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