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Keywords: information spillovers
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Journal Articles
The Accounting Review 1–33.
Published: 10 April 2024
...Cyrus Aghamolla; Ilan Guttman; Evgeny Petrov ABSTRACT Firms with correlated fundamentals often issue reports sequentially, leading to information spillovers. The theoretical literature has investigated multifirm reporting, but only when firms report simultaneously. We examine the implications...
Journal Articles
The Accounting Review (2023) 98 (5): 241–265.
Published: 01 September 2023
...Jacquelyn R. Gillette ABSTRACT This study examines how information spillovers from equity to debt markets (“equity spillovers”) affect sell-side debt analysts’ activities and the informativeness of their reports. To explore this relation, I compare debt analyst reports for firms without equity...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (7): 401–428.
Published: 01 November 2022
..., a specialist auditor enjoys synergies from information spillovers between clients. These spillovers, however, only induce a specialist to decrease audit effort when the cost of effort and the prior precision of the firms' values are low. We derive empirical predictions about the determinants of specialization...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (4): 155–186.
Published: 01 July 2022
...Matthias Breuer; Katharina Hombach; Maximilian A. Müller ABSTRACT We predict and find that regulated firms' mandatory disclosures crowd out unregulated firms' voluntary disclosures. Consistent with information spillovers from regulated to unregulated firms, we document that unregulated firms...
Journal Articles
The Accounting Review (2021) 96 (3): 27–57.
Published: 01 May 2021
... these studies in that we incorporate information spillovers between firms that affect the timing of IPOs, whereas strategic interaction between firms is absent in Pástor and Veronesi (2005) and Bustamante (2012) . This leads to additional insights and predictions that are not captured by these prior studies...
Includes: Supplementary data
Journal Articles