... 2022 actively managed funds earnings announcements management forecasts information processing price efficiency trading volume This study examines the response of actively managed funds (AMFs) to information released at earnings announcements (EAs). Active fund managers ran...

... information processing investment judgments reporting quality Review correspondence between the Securities and Exchange Commission (SEC) and firms often reveals valuable information about firms' financial reporting quality ( Cassell, Dreher, and Myers 2013 ; Ryans 2021 ). For example, Dechow...

... group barriers to effective audit committee oversight. Drawing on 24 interviews with audit committee Chairs from leading Australian-listed companies, we provide new evidence of the approaches used in practice to address information-processing barriers faced by audit committees. Specifically, we identify...

... analysts trust culture earnings forecast information processing How information is impounded into prices is crucial to our understanding of financial markets. Financial markets respond not only to “hard” quantitative information, but also to “soft” qualitative information, such as the tone...

..., these findings suggest that in-house IR officers, particularly those with greater experience, help facilitate information assimilation by the market, which has positive market effects. JEL Classifications: G14; M40; M41. investor relations information assimilation information processing We...

... Symposium for their helpful comments on earlier versions of this paper. Editor's note: Accepted by Eddy Cardinaels, under the Senior Editorship of Mark L. DeFond. November 2014 August 2016 2017 voluntary disclosure readability information search information processing...