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Keywords: institutional investorsClose
The Accounting Review 1–26.
Published: 11 September 2023
...Steven F. Cahan; Chen Chen; Li Chen ABSTRACT How prior trust moderates investor responses to restatements is unknown. We examine how societal trust affects the changes in institutional investors’ shareholdings around a restatement. We consider two competing hypotheses based on the erosion of trust...
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...
The Accounting Review (2019) 94 (3): 87–112.
Published: 01 May 2019
... arbitrageurs perceive high holding costs from poor financial quality, even when they can see through the opaque financial disclosures. institutional investors financial reporting quality trading strategies arbitrage costs We thank Mohan Venkatachalam (editor), two anonymous referees, John...
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
... that private monitoring through institutional investors substitutes for public enforcement in the context of goodwill impairment when a country's enforcement regime is relatively weak. We thank Tobias Keller for excellent research assistance. We thank Mary Barth, Peter Clark, Holger Erchinger, Paul...
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...
The Accounting Review (2013) 88 (1): 137–169.
Published: 01 January 2013
...Zhaoyang Gu; Zengquan Li; Yong George Yang ABSTRACT: Regulators and the investment community have been concerned that institutional investors pressure financial analysts through trading commission fees to issue optimistic opinions in support of their stock positions. We use a unique dataset...