... accurately (Inaccuracy) analysts revise earnings after the next quarter’s earnings announcement. All variables are defined in Appendix A . analyst/investor day voluntary disclosure information asymmetry analyst forecasts This study examines how analyst/investor days improve hosting...

... following. Our findings of improved disclosure following commitments to Big Data analytics highlight a potentially unintended benefit of the Big Data revolution. 2024 Big Data data analytics management forecasts voluntary disclosure Big Data and data analytics have become business...

...Kai Chen; Darren Henderson; Christine I. Wiedman SYNOPSIS We examine changes in voluntary disclosure of balance sheet and cash flow (BS/CF) information in earnings releases after restatement announcements. We consider these disclosures to be particularly relevant in the restatement context since...

.... Theoretical and empirical studies find that the amount of voluntary disclosures and their credibility vary depending on the degree of financial reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are less likely to disclose CSR information...

... of academic assessments of accounting standards shifted theoretical research toward emphasizing the role of voluntary disclosures. Grossman's and Milgrom's “unravelling result” is reviewed, as are recent modeling efforts that provide a foundation for studying firms' incomplete voluntary disclosures. The paper...

... by Paul A. Griffin. October 2014 October 2015 2016 As to the economic importance of our findings, at a general level, we begin by noting the economic significance Beyer et al. (2010 , 300) assign to voluntary disclosures (e.g., MFs): aggregate market uncertainty macroeconomic...