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Keywords: information asymmetry
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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 for firm managers' financial management. Editor's note: Accepted by Jagan Krishnan. December 2015 July 2017 2017 The financial crises in recent decades and the associated losses to the banking system have raised serious concerns among banks about the information asymmetry...
Journal Articles
Accounting Horizons (2017) 31 (2): 125–138.
Published: 01 June 2017
... of equity capital information risk information asymmetry market imperfection This paper has benefited from presentation at the 2013 AAA Southeast Regional Meeting, the 2013 AAA Western Regional Meeting, the 2013 European Accounting Association Meeting, the 2013 AAA Annual Meeting...