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Keywords: voluntary disclosure
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Journal Articles
Accounting Horizons 1–22.
Published: 11 March 2024
... the Senior Editorship of Bin Srinidhi. 07 07 2023 08 01 2024 15 01 2024 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...
Journal Articles
Accounting Horizons 1–18.
Published: 08 September 2023
... analytics management forecasts voluntary disclosure ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 18 American Accounting Association DOI: 10.2308/HORIZONS-2020-145 Big Data Analytics and Management Forecasting Behavior Beng Wee Goh Singapore Management University Na Li York University Tharindra...
Journal Articles
Journal Articles
Accounting Horizons (2020) 34 (2): 63–82.
Published: 01 June 2020
.... 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...
Journal Articles
Accounting Horizons (2017) 31 (3): 39–54.
Published: 01 September 2017
... 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...
Journal Articles
Accounting Horizons (2016) 30 (1): 157–172.
Published: 01 March 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): [F]or the average firm, 28.37% of the quarterly stock return variance occurs on days when accounting disclosures are made...
Includes: Supplementary data