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Keywords: information acquisition
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Journal Articles
Journal Articles
The Accounting Review (2023) 98 (3): 459–486.
Published: 01 May 2023
... analysts’ elicitation skill. This process results in a metric that captures an analyst’s persistent ability to elicit information from managers, relative to competing analysts who tend to follow the same firms over the same period. conference calls information acquisition access to management...
Journal Articles
The Accounting Review (2023) 98 (3): 21–46.
Published: 01 May 2023
... information acquisition due to reduced communication with colleagues. On the other hand, telecommuting may facilitate information acquisition due to relaxed time pressure (via not having to commute) and increased attentional resources (via quieter and uninterrupted working environments). I find employees...
Journal Articles
Journal Articles
The Accounting Review (2022) 97 (1): 29–49.
Published: 01 January 2022
... aggressive in information acquisition. The paper fully characterizes the equilibrium—the firm's investments, the supplier's information acquisition and reporting decisions, and the terms of trade—to demonstrate that often-maligned internal bloat can be an endogenous facilitator of efficient outsourcing...
Journal Articles
The Accounting Review (2021) 96 (3): 373–401.
Published: 01 May 2021
...Charles M. C. Lee; Edward M. Watts ABSTRACT This study examines how an increase in tick size affects algorithmic trading (AT), fundamental information acquisition (FIA), and the price discovery process around earnings announcements (EAs). Leveraging the SEC's randomized Tick Size Pilot experiment...
Journal Articles
The Accounting Review (2020) 95 (2): 113–139.
Published: 01 March 2020
... of this performance. Using a database of EDGAR downloads, we find some evidence that information acquisition of accounting reports by EDGAR users is, on average, predictive of future firm performance. We then determine the identity of the EDGAR user and examine whether different users' private expectations...