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Keywords: disclosure
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Journal Articles
The Accounting Review 1–33.
Published: 10 April 2024
..., New York, NY, USA; Evgeny Petrov, University of Zurich, Department of Business Administration, Zürich, Switzerland. Editor’s note: Accepted by Jeremy Bertomeu, under the Senior Editorship of W. Robert Knechel. 13 09 2022 05 02 2024 27 02 2024 2024 disclosure...
Journal Articles
Journal Articles
The Accounting Review (2024) 99 (2): 395–419.
Published: 01 March 2024
...Andrea Pawliczek; A. Nicole Skinner; Sarah L. C. Zechman ABSTRACT We examine how disclosure and manager reputation influence capital raised when there is no commercial substance underlying the investment. Special Purpose Acquisition Companies (SPACs or “blank check” companies) do not have...
Journal Articles
Journal Articles
The Accounting Review (2024) 99 (1): 163–190.
Published: 01 January 2024
...John B. Donovan; Andrew S. McMartin; Matthew A. Phillips ABSTRACT We study whether recognition versus disclosure affects debt contracting using SFAS 158 as a setting. Upon recognition of previously disclosed pension liabilities, we find that debt contracts of firms that have high pension...
Journal Articles
The Accounting Review (2023) 98 (7): 377–404.
Published: 01 November 2023
... standards harmonization correlated reporting noises beauty contest investment externality information spillover disclosure IFRS adoption We study the economic impact of adopting harmonized accounting standards when firms’ investments exhibit beauty contest externalities. We consider...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (6): 73–95.
Published: 01 October 2023
... alters the implications of potential large donor influence. JEL Classifications: D64; L31. Our analysis also provides insight relevant to disclosure standard setting. In particular, more disclosure regarding large contributions and the restrictions associated with them could reveal whether...
Journal Articles
The Accounting Review (2023) 98 (6): 381–405.
Published: 01 October 2023
...Maximilian A. Müller; Caspar David Peter; Francisco Urzúa I. ABSTRACT We study whether firms avoid financial disclosures to preserve their owners' financial privacy. We find that firms named after their owner, for whom firm disclosure would more directly expose owner information, are more opaque...
Journal Articles
The Accounting Review (2023) 98 (6): 327–352.
Published: 01 October 2023
...Matthew R. Lyle; Edward J. Riedl; Federico Siano ABSTRACT This paper examines how changes in risk disclosures affect uncertainty about risk. We measure changes in risk disclosures using the addition and removal of individual risk factors to firms’ 10-K filings, identified via textual analysis...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (6): 1–36.
Published: 01 October 2023
...Jeremy Bertomeu; Peicong Hu (Keri); Yibin Liu ABSTRACT Investors have a finite capacity to organize all information they receive from financial disclosures. Under rational inattention, we show that investor processing capacity affects the probability of disclosure. Our main result...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (5): 401–427.
Published: 01 September 2023
... and supply factors. Overall, our evidence suggests important externalities of micro-level accounting reports, especially qualitative disclosures, on the central bank’s macroeconomic forecasts and, by extension, monetary policy. Data Availability: Data are available from public sources. JEL...
Journal Articles
The Accounting Review (2023) 98 (5): 215–240.
Published: 01 September 2023
...Davide Cianciaruso; Iván Marinovic; Kevin Smith ABSTRACT We study the impact of asymmetric (i.e., conservative or aggressive) disclosure on a firm’s price in the classic setting in which its stock is traded by risk-averse investors and noise or liquidity traders. We show that asymmetric accounting...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (4): 373–403.
Published: 01 July 2023
...Kevin C. Smith ABSTRACT In this paper, I develop a measure of the difference in the amount of information that investors expect a forthcoming disclosure to contain should it reveal good news versus bad news (the disclosure’s “asymmetry”). To do so, I first show that this asymmetry is linked...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (3): 109–133.
Published: 01 May 2023
... R. Landsman, under the Senior Editorship of Mary E. Barth. 01 11 2021 10 07 2022 10 08 2022 2023 lease investment disclosure real effects We study the real effects of accounting standards that require firms to capitalize finance leases (hereafter, “lease...
Journal Articles
The Accounting Review (2023) 98 (3): 229–255.
Published: 01 May 2023
... search disclosure agency costs proprietary costs competition lawsuits The mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors; facilitate capital formation; and maintain fair, orderly, and efficient markets. To achieve this mission, the SEC mandates...
Journal Articles
The Accounting Review (2023) 98 (1): 55–82.
Published: 01 January 2023
...Terrence P. Blackburne; Phillip J. Quinn ABSTRACT We examine cross-sectional variation in disclosure speed by using data that allow us to measure when managers learn of SEC investigations and the time lag until subsequent disclosures. We document that external monitoring and litigation risk...
Journal Articles
The Accounting Review (2022) 97 (5): 275–299.
Published: 01 September 2022
...Dain C. Donelson; Rachel W. Flam; Christopher G. Yust ABSTRACT Securities litigation is relatively rare, but can significantly affect sued firms. We extend this research by examining the spillover effect of securities litigation on industry peers using a sample of disclosure-related litigation...
Journal Articles
The Accounting Review (2021) 96 (3): 27–57.
Published: 01 May 2021
.... Our model varies from the literature on dynamic voluntary disclosure (e.g., Dye and Sridhar 1995 ; Einhorn and Ziv 2008 ; Guttman, Kremer, and Skrzypacz 2014 ; Aghamolla and An 2021 ) in three ways. In our setting, (i) the manager receives information with probability one and disclosure...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (3): 165–190.
Published: 01 May 2021
...Wen Chen; Haibin Wu; Liandong Zhang ABSTRACT This study investigates the effect of managerial sentiment on corporate disclosure decisions. Using terrorist attacks in the United States as adverse shocks to managerial sentiment, we find that firms located in the metropolitan areas attacked issue...