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Keywords: institutional investors
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (4): 433–455.
Published: 01 July 2021
..., presents evidence on dynamic shaping of disclosure, and highlights private disclosure as an important positive channel of communication. private disclosure institutional investors information intermediaries emerging market market liberalization Shanghai-Hong Kong Connect This paper takes...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (6): 49–76.
Published: 01 November 2017
...Jennifer L. Blouin; Brian J. Bushee; Stephanie A. Sikes ABSTRACT We classify all institutional investors that file Form 13-F over the period 1995–2013 as either “tax-sensitive” or “tax-insensitive” based on their trading behavior and portfolio characteristics. We examine tests of the effects...
Journal Articles