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Accounting Horizons 1–13.
Published: 26 October 2023
... disclosure individual investor initial public offering (IPO) investor demand subscription ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 13 American Accounting Association DOI: 10.2308/HORIZONS-2021-024 Length of IPO Prospectus and Individual Investors Demand for IPO Shares Meeok Cho Myongji...
Accounting Horizons (2023) 37 (3): 27–57.
Published: 01 September 2023
... governance curbing (1) disclosure of nonpublic price-sensitive information and (2) insider trading, we find that better governance quality is associated with reduced insider trading frequency, value, and profitability around private meetings. Firms with better corporate governance appear to exchange less...
Includes: Supplementary data
Anthony Appleton, Andreas Barckow, Christine A. Botosan, Yasunobu Kawanishi, Atsushi Kogasaka, Andrew Lennard, Linda Mezon-Hutter, Joy Sy, Rebecca Villmann
Accounting Horizons (2023) 37 (1): 1–13.
Published: 01 March 2023
.... * Deceased. Editor’s note: Accepted by Ray J. Pfeiffer. 11 09 2020 28 02 2022 07 03 2022 2023 intangible measurement disclosure financial reporting Some observers argue that the relevance of financial statements is declining, citing as evidence an increasing...
Accounting Horizons (2021) 35 (3): 69–91.
Published: 01 September 2021
..., Southern Methodist University, and The University of Texas at Dallas. We hand collect disclosures of publicly traded banks' end-of-year ALL by loan type from their 1994–2010 Form 10-K filings. During this period, banks estimated their ALL using the incurred loss model (ASC 450), which allows accrual...
Accounting Horizons (2021) 35 (3): 217–244.
Published: 01 September 2021
...Federico Siano; Peter Wysocki SYNOPSIS We introduce and apply machine transfer learning methods to analyze accounting disclosures. We use the examples of the new BERT language model and sentiment analysis of quarterly earnings disclosures to demonstrate the key transfer learning concepts of: (1...
Accounting Horizons (2020) 34 (1): 111–129.
Published: 01 March 2020
... accountability and mitigate corruption. However, we find a low frequency of voluntary disclosures of payments by oil and gas firms, and negative stock price reactions for affected firms at the announcement of regulations mandating disclosure. This suggests that sample firm managers and their investors perceive...
Accounting Horizons (2018) 32 (3): 29–47.
Published: 01 September 2018
...: a semiannual reporting regime from 1982 to 1985, a quarterly reporting regime from 1986 to 1987, and a monthly reporting regime (both quarterly financial reports and monthly revenue disclosure) from 1988 to 1993. We find that although both switches (from the semiannual reporting regime to the quarterly...
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
...Joshua J. Filzen SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated...
Accounting Horizons (2015) 29 (3): 667–693.
Published: 01 September 2015
... to disclosure of little r revisions. JEL Classifications: M41; M48; G38. Data Availability: All data used in this study are publicly available from the sources indicated. Corresponding author: Susan M. Young, Email: email@example.com We thank John Shon, Danielle Dunne, Ifthekar Hassan...
Accounting Horizons (2015) 29 (2): 313–326.
Published: 01 June 2015
...Ronald J. Daigle; Robert E. Pinsker; Terence J. Pitre SYNOPSIS Because firms are likely to release both good and bad news in close proximity to each other, it is important to understand what impact a long information set of mixed directional (i.e., both good and bad news) disclosures has...
Accounting Horizons (2015) 29 (1): 41–60.
Published: 01 March 2015
... comments. December 2012 September 2014 2015 family firms material weakness disclosure dual-class shares internal control corporate governance A family firm is defined as a company where family members, either founders or descendants, continue to hold positions in top...
Accounting Horizons (2014) 28 (4): 819–845.
Published: 01 December 2014
... Management Discussion and Analysis (MD&A) disclosure of critical accounting estimates (CAE), including those regarding pension plans. This paper uses a random sample of 147 firms with relatively large defined-benefit pension plans to analyze firms' MD&A pension-related critical accounting estimate...
Accounting Horizons (2014) 28 (4): 805–818.
Published: 01 December 2014
...Stephen W. Wheeler; Sandra J. Cereola; Timothy J. Louwers SYNOPSIS We examine MD&A disclosure practices concerning the positive transitory impact that LIFO liquidations have on reported earnings. This issue is particularly relevant in light of the recent calls to eliminate LIFO for tax revenue...
Accounting Horizons (2012) 26 (2): 357–370.
Published: 01 June 2012
...Robert J. Bloomfield SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively...
Roger S. Debreceny, Stephanie M. Farewell, Maciej Piechocki, Carsten Felden, Andre Gräning, Alessandro d'Eri
Accounting Horizons (2011) 25 (4): 631–657.
Published: 01 December 2011
... EDGAR database. Filers tag their financial statements with elements from a taxonomy that defines the reporting concepts so that the XBRL files can be understood by information consumers. The U.S. GAAP taxonomy was designed to represent common reporting practices and support the disclosure requirements...