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Keywords: capital market pressure
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Journal Articles
The Accounting Review 1–34.
Published: 16 May 2024
... information intermediation product quality product analysts capital market pressure stock price informativeness THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 34 American Accounting Association DOI: 10.2308/TAR-2022-0218 Wall Street and Product Quality: The Duality of Analysts Yinghua Li...
Journal Articles
The Accounting Review (2022) 97 (2): 241–266.
Published: 01 March 2022
... and are incrementally higher preceding the renegotiation of collective bargaining agreements with unions. Inventory stockpiling at union firms is more salient when capital market pressure for transparency or information spillover from peers constrains managers from using disclosure strategies. We further show...
Journal Articles
The Accounting Review (2019) 94 (6): 1–30.
Published: 01 November 2019
... conforming transactions. Consistent with expectations, we also find that the extent to which public firms engage in conforming tax avoidance varies systematically with the capital market pressures. Our study develops a new measure of conforming tax avoidance that should be useful in future research...