...Edward Xuejun Li; K. Ramesh; Min Shen; Joanna Shuang Wu ABSTRACT Ball and Brown (1968) introduce a method to measure accounting earnings’ contribution to price discovery toward the end-of-period price. Building on this method, we examine a comprehensive set of corporate disclosures and document...

..., The University of Texas at Dallas, Jindal School, Accounting Area, Dallas, TX, USA; Suhas A. Sridharan, Emory University, Goizueta Business School, Accounting Area, Atlanta, GA, USA. corporate disclosure nonshareholder lawsuits initial public offerings We examine whether IPO firms experience...

... suggest that increased market transparency improves investors' access to information not only directly, by revealing the information contained in returns/trading, but also indirectly, by increasing corporate disclosure. However, whether increased access to market information increases or decreases...

... benefits of providing greater transparency to the market ( Leuz and Wysocki 2008 ). conference calls corporate disclosure Our investigation contributes to several sets of academic literature. First, our analysis facilitates a more expansive understanding of the demand for firm-initiated...

..... Editor's note: Accepted by Wayne Thomas. First, the economic consequences of cash assets provide a powerful setting in which to properly isolate the monitoring role from the information role of corporate disclosure activity. To the extent that cash assets are more subject to tunneling risk but less...