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Keywords: information risk
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Journal Articles
The Accounting Review (2021) 96 (6): 239–274.
Published: 01 November 2021
... matters audit committee oversight management disclosure voluntary disclosure information risk expanded auditor's reports key audit matters extended auditor's reports risk disclosure We examine how management's disclosures about subjective financial reporting issues depend jointly...
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
... Bushee for providing us access to his institutional investor database, and Jefferson Duarte and Lance Young for providing estimates of the components of PIN. Editor's note: Accepted by Paul Zarowin. May 2009 June 2011 2012 information risk information...
Journal Articles
The Accounting Review (2011) 86 (5): 1519–1547.
Published: 01 September 2011
... associated with doing so, and in part because we expect that informed trading activities will affect both expected future cash flows and information risk. 2 Therefore, we develop directional hypotheses about how stock prices respond to past insider trading and corporate equity transactions...