... D. Kravet, under the Senior Editorship of Ray J. Pfeiffer. 6 2019 1 2 2021 2021 media coverage value relevance short sellers earnings announcements Every day, vast amounts of financial information is disseminated by the media to a broad audience of various types...

... variances are associated with bank characteristics, including market power, funding sources, and credit risk. We find volume and rate variances are predictive of future net interest income and are positively associated with stock returns and prices, suggesting the disaggregated information is value relevant...

... the documented value relevance of EV in foreign markets and the use of EV by U.S. life insurers in internal performance evaluation, it is important to examine how U.S. markets would value EV disclosures if reported by U.S. firms in the presence of U.S. GAAP. We use a sample of foreign-based cross-listed firms...