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1-7 of 7
Keywords: information acquisition
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Journal Articles
Why Some Investors Avoid Accounting Information: Identifying a Psychological Cost of Information Acquisition Using the Securities-Based Crowdfunding Setting
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (7): 97–120.
Published: 01 November 2023
... evidence to the SEC as it weighs the tradeoffs of regulation in this rapidly evolving setting. information avoidance information acquisition financial technology securities-based crowdfunding Regulation Crowdfunding disclosure simplification Extensive research examines...
Journal Articles
The Value of Eliciting Information: Evidence from Sell-Side Analysts
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 459–486.
Published: 01 May 2023
... in the amount of information that they acquire from managers and how elicitation skill relates to overall analyst performance. conference calls information acquisition access to management recommendation revisions earnings forecasts general analyst characteristics 2023 14 05 2020...
Journal Articles
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office
Available to Purchase
Journal:
The Accounting Review
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
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 229–255.
Published: 01 May 2023
...Stephen Glaeser; Bryce Schonberger; Charles E. Wasley; Jason J. Xiao ABSTRACT There is limited evidence about when, why, and which individuals incur costs to acquire nonpublic information about a firm, largely due to the difficulty of observing private information acquisition. To overcome...
Journal Articles
In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private Information by Suppliers
Available to Purchase
Journal:
The Accounting Review
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
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Available to Purchase
Journal:
The Accounting Review
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
Is There Information Content in Information Acquisition?
Available to Purchase
Journal:
The Accounting Review
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...