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Keywords: capital market pressure
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 387–420.
Published: 01 September 2024
... the Senior Editorship of W. Robert Knechel. 23 04 2022 10 04 2024 11 04 2024 2024 analyst coverage information intermediation product quality product analysts capital market pressure stock price informativeness Prior research has highlighted the potential...
Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
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...