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Keywords: information asymmetry
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Journal Articles
Accounting Horizons 1–22.
Published: 11 March 2024
..., I find evidence that analyst/investor days decrease information asymmetry and improve analyst forecast quality around future earnings announcements. This result suggests that the information effects persist into the future and help investors and analysts better interpret future earnings releases...
Journal Articles
Accounting Horizons (2023) 37 (1): 143–171.
Published: 01 March 2023
.... This study assesses the effectiveness of iXBRL by examining its impact on informational efficiency and information asymmetry. Using a sample that includes iXBRL voluntary adopters before 2019, we find that iXBRL adoption lowers stock return drift and facilitates information being impounded into firm stock...
Journal Articles
Accounting Horizons (2020) 34 (2): 19–40.
Published: 01 June 2020
... that the demand for conditional conservatism, which primarily arises from various contracting parties' concern about managerial opportunism and/or information asymmetry, is lower for better-performing CSR firms. Using the CSR ratings from the KLD database, we find, as predicted, a negative relation between CSR...
Journal Articles
Accounting Horizons (2017) 31 (4): 93–108.
Published: 01 December 2017
... are consistent with unionized firms preferring less audit scrutiny, which helps them maintain information asymmetry with the labor unions. The study facilitates our understanding of firms' demand for audit services and the consequential effect on audit fees when faced with strong organized labor, and adds...
Journal Articles
Accounting Horizons (2017) 31 (4): 133–153.
Published: 01 December 2017
... and opportunities for exploiting information asymmetry ( Palmrose 1984 ). The extent to which an audit reduces agency costs depends on the quality of the auditor. Numerous studies have investigated the association between agency cost variables and the selection of quality-differentiated auditors. For example...
Journal Articles
Accounting Horizons (2017) 31 (2): 125–138.
Published: 01 June 2017
... capital information risk information asymmetry market imperfection 2017 May 2015 January 2017 Editor's note: Accepted by Sundaresh Ramnath. This paper has benefited from presentation at the 2013 AAA Southeast Regional Meeting, the 2013 AAA Western Regional Meeting...