.... Pfeiffer. 06 09 2020 24 05 2023 20 06 2023 2024 Big Data data analytics management forecasts voluntary disclosure Big Data and data analytics have become business buzzwords in recent years. The term “Big Data analytics” generally refers to the complex process...

... the Senior Editorship of Bin Srinidhi. 2024 07 07 2023 08 01 2024 15 01 2024 analyst/investor day voluntary disclosure information asymmetry analyst forecasts ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 22 American Accounting Association DOI: 10.2308/HORIZONS...

...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...

.... 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): [F]or the average firm, 28.37% of the quarterly stock return variance occurs on days when accounting disclosures are made...