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Keywords: information environment
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Journal Articles
The Accounting Review (2022) 97 (6): 173–200.
Published: 01 October 2022
... 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...
Journal Articles
The Accounting Review (2021) 96 (3): 91–120.
Published: 01 May 2021
... 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...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (1): 325–348.
Published: 01 January 2021
... 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...
Journal Articles
The Accounting Review (2021) 96 (1): 401–430.
Published: 01 January 2021
... 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...
Journal Articles
The Accounting Review (2019) 94 (5): 319–348.
Published: 01 September 2019
... 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...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (1): 183–203.
Published: 01 January 2019
.... 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...
Journal Articles
The Accounting Review (2017) 92 (2): 19–40.
Published: 01 March 2017
... 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...
Journal Articles
Journal Articles