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Keywords: information transfers
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Journal Articles
The Accounting Review (2021) 96 (6): 361–396.
Published: 01 November 2021
... disaggregation criteria. Consistent with capital markets being informationally segmented by industry, I find that industry disaggregation is negatively associated with analyst forecast error and dispersion, and positively associated with analyst following and information transfers among analysts and investors...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (4): 367–404.
Published: 01 July 2021
... information transfer across firms. We find evidence that firm insiders are a channel through which information transfers occur before a firm publicly discloses information. In this vein, our study complements previous research that focuses on information transfers following the release...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (6): 73–96.
Published: 01 November 2020
...Young Jun Cho; Yongtae Kim; Yoonseok Zang ABSTRACT We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute for its supplier's disclosure. Conversely...
Includes: Supplementary data