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Keywords: disclosure
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Journal Articles
The Accounting Review 1–30.
Published: 02 June 2025
...Gurpal S. Sran ABSTRACT I study disclosure choices in job postings and the following tradeoff: detailed postings inform and attract optimal job applicants (labor market channel) but could simultaneously inform competitors in labor and product markets (proprietary costs channel). First, I provide...
Journal Articles
The Accounting Review (2025) 100 (2): 441–472.
Published: 01 March 2025
...Rustam Zufarov ABSTRACT I examine whether and to what extent firms credibly disclose proprietary private information ahead of seasoned equity offerings. I assess proprietary information disclosures based on the magnitude of the association between a private information-based proxy and stock...
Journal Articles
The Accounting Review (2025) 100 (2): 249–268.
Published: 01 March 2025
...Xu Jiang; Yan Xiong ABSTRACT We study voluntary cost disclosure by duopoly firms when they can invest in a cost-reduction technology, i.e., when their private cost is endogenously determined. We find that, contrary to most of the literature, firms disclose their endogenous cost information...
Journal Articles
The Accounting Review (2024) 99 (6): 27–50.
Published: 01 November 2024
...Tyler Atanasov ABSTRACT This paper presents a unifying model of disclosure in the presence of competitors and supply market reliance to examine the role of multisegment operations on disclosure choice. A firm’s private information can have varying demand implications for its own portfolio...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2024) 99 (5): 1–33.
Published: 01 September 2024
... Knechel. 13 09 2022 05 02 2024 27 02 2024 2024 disclosure information spillovers reporting manipulation bias Informational spillovers are a pervasive feature of financial markets. Firms’ public dissemination of information allows competitors and other market...
Journal Articles
The Accounting Review (2024) 99 (5): 97–122.
Published: 01 September 2024
...John Bai (Jianqiu); Ting Chen; Xiumin Martin; Chi Wan ABSTRACT We employ a sharp regression discontinuity design to identify the causal effects of investor-base disclosure (IB DISCLOSE) on funding outcomes and entrepreneurship success. Since February 2016, Kickstarter has disclosed IB information...
Journal Articles
The Accounting Review (2024) 99 (5): 147–170.
Published: 01 September 2024
...Yen-Cheng Chang; Kevin Tseng; Tzu-Wen Yu ABSTRACT Access to firms’ innovation outputs determines the extent of knowledge spillover that poses risk to innovation appropriability. We provide plausibly causal evidence that processing costs of financial disclosures, which inform users of the economic...
Includes: Supplementary data
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
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 also consider an extension to explore whether it is necessary to mandate harmonized accounting standards versus leaving the choices to firms. We find...
Includes: Supplementary data
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 (6): 73–95.
Published: 01 October 2023
..., our study relates to the studies of contribution sequencing and disclosure by examining the implications of influential contributions and the extent of disclosure regarding those contributions. 13 Consider an organization that produces public goods by pursuing one of two missions...
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 (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