... and the impact of such gaps on firms' information environment. We thank Brian D. Cadman (editor), Qiang Cheng, Beng Wee Goh, Sterling Huang, Hai Lu, Dawn Matsumoto, Joseph Pacelli, Roger White, Holly Yang, Jenny Zhang, two anonymous reviewers, workshop participants at The Chinese University of Hong Kong...

... by clicking the link in Appendix C. Editor's note: Accepted by Gregory J. Clinch, under the Senior Editorship of Mary E. Barth. 1 6 2018 1 4 2020 2021 information environment disclosure foreign firms cross-listing SEC Form 6-K By listing on a U.S. exchange, foreign...

... synchronicity proprietary cost of disclosure information environment In today's economies, outperforming rivals increasingly depends on firms' ability to develop and maintain proprietary knowledge ( Grant 1996 ; Castellaneta, Conti, and Kacperczyk 2017 ). Firms can safeguard their proprietary...

... requirements, and find greater improvements in external reporting among firms subject to the CASB. Overall, these results suggest that the government as a customer contributes to shaping firms' information environments. This paper is based on my dissertation. I am very grateful to the members of my...

... American Accounting Association. 2019 foreign institutional investors information environment voluntary disclosure management forecasts During the past few decades, the number of companies raising capital in foreign capital markets has increased substantially ( Karolyi 2006 ), while...

.... A firm facing a shareholder lawsuit likely experiences a negative shock to its information environment due to a deterioration in management's credibility and/or other changes that increase uncertainty about the firm. I examine whether sell-side equity analysts respond to this negative shock by producing...

... have a higher demand for information as measured by client size, industry competition, and client complexity. The effect is also more pronounced for clients of longer-tenured auditors. Overall, the results suggest that auditors may be one component to the management information environment...

... note: Accepted by John Harry Evans III. November 2011 June 2013 2013 security analysts equity method investments forecast accuracy forecast dispersion information environment We study the joint effects of intercompany...

... information content information environment Over the past decade, conference calls have become an increasingly common form of voluntary disclosure ( Bushee et al. 2003 ). Prior studies suggest that these calls are significant information events to the market ( Frankel et al. 1999...