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Keywords: information risk
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Journal Articles
Journal Articles
The Accounting Review (2018) 93 (3): 185–211.
Published: 01 May 2018
... predict that IT reputation is associated with better loan terms because it lowers credit risk via its impact on default and information risks. Results based on 4,218 loan facility-years reveal, as predicted, that firms with a reputation for IT capability tend to have more favorable price and non-price...
Journal Articles
The Accounting Review (2017) 92 (3): 155–184.
Published: 01 May 2017
... changes. Our results are robust to other proxies for financial reporting quality. Finally, we find no effect resulting from the forced auditor changes due to Arthur Andersen. Collectively, these results suggest that voluntary auditor changes increase information risk, which is priced in private credit...
Journal Articles
The Accounting Review (2015) 90 (1): 1–29.
Published: 01 January 2015
...-restating targets. Our analyses suggest that the information risk associated with restating firms is the main driver of these results. Overall, this study finds that financial restatements have profound consequences for the allocation of economic resources in the market for corporate control. JEL...
Journal Articles
The Accounting Review (2012) 87 (1): 35–58.
Published: 01 January 2012
... asymmetry when there is more competition. Overall, our results suggest that competition between informed investors has an important effect on how the information environment affects the cost of capital. JEL Classifications: G12; G14. information risk information...
Journal Articles
The Accounting Review (2011) 86 (5): 1519–1547.
Published: 01 September 2011
... and Jenkins 2004 ). Part of this reaction is due to revisions in expected future cash flows, and part is due to increases in information risk because of heightened uncertainty about management credibility and the financial statements ( Palmrose et al. 2004 ; Hribar and Jenkins 2004 ; Francis et al. 2005...