Results 211 to 220 of about 179,030 (325)

Company Websites: A New Measure of Disclosure

open access: yesJournal of Accounting Research, EarlyView.
Abstract We propose a new measure of firms' disclosure based on company websites, which are widely available and contain a wealth of information. For a sample of U.S. public firms, we construct our disclosure measure using historical website data, validate it by correlating it with extant measures of disclosure and information asymmetry, and explore ...
ROMAIN BOULLAND   +2 more
wiley   +1 more source

Multimodal Semi-supervised Learning Framework for Punctuation Prediction in Conversational Speech

open access: green, 2020
Monica Sunkara   +4 more
openalex   +2 more sources

Environmental disclosures and ESG fund ownership

open access: yesContemporary Accounting Research, EarlyView.
Abstract In this study, we examine whether environmental, social, and governance (ESG) funds' investment decisions are sensitive to the existence and extent of firms' voluntary environmental disclosures. We create our measures of voluntary environmental disclosure using bigrams extracted from the Global Reporting Initiative standards. We provide robust
Scott A. Robinson   +3 more
wiley   +1 more source

CEO Narcissism and Linguistic Complexity in Earnings Conference Calls

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Existing research shows that firms leverage linguistic complexity in corporate communication to obscure negative information and shape audience perception. In this study, we examine the impact of CEO narcissism on the strategic use of linguistic complexity during earnings conference calls.
Frederic Lammers, Ulrich Pape
wiley   +1 more source

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