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Keywords: information asymmetry
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Journal Articles
Accounting Horizons (2025) 39 (1): 199–220.
Published: 01 March 2025
..., 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
... agency cost of bank loan audit quality bank-based system commonality of auditor information asymmetry The financial crises in recent decades and the associated losses to the banking system have raised serious concerns among banks about the information asymmetry problems in their lending...
Journal Articles
Accounting Horizons (2017) 31 (2): 125–138.
Published: 01 June 2017
..., Robert Verrecchia, and two anonymous reviewers for their helpful comments and suggestions. Editor's note: Accepted by Sundaresh Ramnath. May 2015 January 2017 2017 financial statement comparability cost of equity capital information risk information asymmetry market...