Results 21 to 30 of about 52 (45)
Financial Management, EarlyView.ABSTRACT We examine how US cross‑listing shapes the sensitivity of non‑US firms’ home‑market liquidity to economic policy uncertainty (EPU). Using a matched global panel of 1894 American Depositary Receipts (ADRs) and comparable non‐cross‑listed firms from 20 countries between 1997 and 2024, we separately identify the effects of home‑country EPU and US
Fnu Pratima, Sanjiv Sabherwal
wiley +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the role of intrinsic motivations—psychologically based, non‐economic factors—in earnings benchmark beating by focusing on owner‐managed firms that are largely free from external pressures from shareholders, analysts, and the media.
Jeppe Christoffersen +2 more
wiley +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell +2 more
wiley +1 more source
Firm‐Level Political Risk and Earnings Manipulation
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
Illuminating OTC markets: The impact of public disclosures on trading dynamics
Journal of Financial Research, EarlyView.Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley +1 more source
Disclosure Benchmarking by Lawyers: Evidence From the IPO Setting
Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 646-680, April 2026.ABSTRACT Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed ...
Michael Drake +4 more
wiley +1 more source
The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance
Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 681-707, April 2026.ABSTRACT Prior research finds that firms use both accrual‐based earnings management (AEM) and real earnings management (REM) to manage financial reporting outcomes and that each practice influences firm performance. We extend this research by examining how managers’ choices regarding the mix of AEM and REM relate to future performance.
Bowe Hansen, E. Scott Johnson, Lijun Lei
wiley +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Accounting Perspectives, Volume 25, Issue 1, Page 55-93, March 2026.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
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Non‐GAAP Earnings: A Consistency and Comparability Crisis?*
Contemporary Accounting Research, 2021Dirk E Black, Theodore E Christensen
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