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1-6 of 6
Keywords: institutional investors
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Journal Articles
In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 143–168.
Published: 01 March 2024
...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...
Journal Articles
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China
Available to Purchase
Journal:
The Accounting Review
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
Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 87–112.
Published: 01 May 2019
..., and The University of Arizona. Editor's note: Accepted by Mohan Venkatachalam, under the Senior Editorship of Mark L. DeFond. October 2015 July 2018 2019 institutional investors financial reporting quality trading strategies arbitrage costs This paper examines the potential...
Journal Articles
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Available to Purchase
Journal:
The Accounting Review
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...
Journal Articles
Measuring Tax-Sensitive Institutional Investor Ownership
Available to Purchase
Journal:
The Accounting Review
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
Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts
Available to Purchase
Journal:
The Accounting Review
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...