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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
... 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 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
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...