Results 11 to 20 of about 82,263 (50)
Disclosure Tone and Shareholder Litigation
, 2011 Jonathan L. Rogers +2 more
semanticscholar +1 more source
Is Enhanced Audit Quality Associated with Greater Real Earnings Management
, 2011 W. Chi, L. Lisic, Mikhail Pevzner
semanticscholar +1 more source
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Economic uncertainty and investor attention
Journal of Financial Economics, 2023In a dynamic model of information acquisition, we show that higher economic uncertainty causes investors to rationally allocate more attention to firm-specific information.
D. Andrei, Henry L. Friedman, N. B. Ozel
semanticscholar +1 more source
ESG Disclosure, Market Forces, and Investment Efficiency
Social Science Research NetworkThis paper examines the impact of environmental, social, and governance (ESG) disclosure on firm investment. The analysis characterizes the optimal precision of ESG disclosure that channels investors’ tastes for ESG into firm investment. Although it is
Hao Xue
semanticscholar +1 more source
Accounting Review
We examine how managers’ incentives to minimize litigation risk interact with the unique features of environmental information to shape disclosure decisions.
Scott A. Robinson +2 more
semanticscholar +1 more source
We examine how managers’ incentives to minimize litigation risk interact with the unique features of environmental information to shape disclosure decisions.
Scott A. Robinson +2 more
semanticscholar +1 more source
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
Journal of Accounting Research, 2022We use machine learning methods and high-dimensional detailed financial data to predict the direction of one-year-ahead earnings changes. Our models show significant out-of-sample predictive power: the area under the Receiver Operating Characteristics ...
XI CHEN +3 more
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Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
Accounting ReviewThis paper examines lending effects of European banks switching to an expected credit loss (ECL) model under IFRS 9. I find evidence that ECL transition deteriorates the credit landscape for SMEs—as risky, opaque, and bank-dependent borrowers. Post-ECL,
Aytekin Ertan
semanticscholar +1 more source
Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
The Review of financial studiesWe study the influence of bounded rationality on companies’ disclosure to investors in new industries. Using a historical example of a new industry, we document that several companies initially withheld their earnings, despite external capital needs ...
Thomas Bourveau +2 more
semanticscholar +1 more source
Measuring Cash Flows: A Guide for Researchers
Accounting ReviewCash flows play an important role in the accounting and finance literature. They are a major component of earnings, serve as a benchmark for earnings and accruals, and are an input to firm valuation.
Ciao-Wei Chen +3 more
semanticscholar +1 more source
Social Science Research Network
This paper studies whether and how firms’ enhanced public disclosures of patent filings can spill over to the managerial labor market. Consistent with these disclosures crowding out the demand for directors and senior managers’ (DSMs) private ...
Fan Wu
semanticscholar +1 more source
This paper studies whether and how firms’ enhanced public disclosures of patent filings can spill over to the managerial labor market. Consistent with these disclosures crowding out the demand for directors and senior managers’ (DSMs) private ...
Fan Wu
semanticscholar +1 more source