... variation in the quantity of disclosure, we find little change in abnormal volume and volatility, the bid-ask spread, or depth. Overall, our evidence suggests that management responds to temporary institutional investor attention by making disclosures that have little effect on information quality...

...Matthew R. Lyle ABSTRACT This study finds that the association between future stock returns and information quality depends on how option-like is the firm's equity. Firms that have more growth options are more option-like. The association between future stock returns and information quality...

...Andrew M. Bauer; Darren Henderson; Daniel P. Lynch ABSTRACT Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments...

...Carlos Corona; Lin Nan; Gaoqing Zhang ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital...

... in the paper. investment capital budgeting multinational firms cross-border frictions agency frictions transparency financial reporting quality information quality This paper studies the role of the information...

... of information asymmetry using accounting-based measures of information quality to proxy for information asymmetry. An extensive literature argues that information quality is priced because poor information quality is associated with higher information asymmetry, and information asymmetry is priced (e.g...