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Keywords: disclosure
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Journal Articles
The Accounting Review 1–25.
Published: 22 May 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 1–23.
Published: 03 May 2023
... 01 2023 2023 nonprofits philanthropy influence disclosure transparency THE ACCOUNTING REVIEW Vol. 98, No. 6 November 2023 pp. 1 23 American Accounting Association DOI: 10.2308/TAR-2019-0497 Managing Large Donor Influence Michael P. Carniol Rutgers, The State University of New...
Journal Articles
The Accounting Review 1–26.
Published: 02 May 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...
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
Journal Articles
The Accounting Review 1–27.
Published: 12 April 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
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)
Published: 01 November 2022
...Kevin C. Smith 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 to the skewness...
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
... as industry pioneers, but follower IPO volume is intensified. Additionally, heightened uncertainty over investor sentiment exacerbates delay and leads to lower IPO volume. initial public offerings information spillovers investor sentiment disclosure We thank Richard A. Lambert (editor...
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...
Journal Articles
The Accounting Review (2021) 96 (3): 91–120.
Published: 01 May 2021
...Audra L. Boone; Kathryn Schumann-Foster; Joshua T. White ABSTRACT We study how home-market reporting requirements and listing choices associate with ongoing SEC disclosures by foreign firms and the investor response. The SEC defers material event and interim financial disclosure obligations...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 413–433.
Published: 01 March 2021
..., the University of Houston's Bauer Accounting Research Symposium, and University of Illinois at Chicago for their helpful comments and suggestions. Our study adds to the large body of literature related to the structure of financial disclosures, and the placement of information within those disclosures...
Journal Articles
The Accounting Review (2020) 95 (6): 97–123.
Published: 01 November 2020
... of U.S. company financial reports issued during 2000–2013, we identify material corporate events using Type II subsequent event footnote disclosures (i.e., material events that occur in year t+1, but prior to the issuance of the year t financial statements, yet do not affect amounts...
Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
...Inna Abramova; John E. Core; Andrew Sutherland ABSTRACT We study how short-term changes in institutional owner attention affect managers' disclosure choices. Holding institutional ownership constant and controlling for industry-quarter effects, we find that managers respond to attention...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (5): 247–264.
Published: 01 September 2020
..., and preparers that the accelerated recognition of relevant and unbiased forward-looking loss estimates can impair the decision-usefulness of financial statements. disclosure earnings fixation expected loss methodology impairment of financial assets limited attention loss contingencies incurred loss...
Journal Articles
The Accounting Review (2020) 95 (4): 331–363.
Published: 01 July 2020
... is voluntary and unverified, making this setting particularly useful for identifying the effects of disclosure on both crowdfunders and entrepreneurs. Consistent with increased salience of risks, we find that backer support for high-risk projects decreases after the introduction of this section...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (1): 343–378.
Published: 01 January 2020
... closely together, and speaks more directly to the debate on pay disparity in light of the recent mandatory disclosure of the CEO pay ratio for U.S. publicly traded firms ( Gillers 2018 ). Examining vertical pay disparity is also more challenging because it requires one to identify the set of economic...
Journal Articles
The Accounting Review (2020) 95 (1): 79–99.
Published: 01 January 2020
...Edwige Cheynel; Carolyn B. Levine ABSTRACT We model an information mosaic in which multiple signals—one gathered by an informed trader and the other publicly disclosed by the manager of the firm—are combined to estimate firm value. Under testable conditions, voluntary disclosures lead to higher...