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Keywords: institutional ownership
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Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
...Inna Abramova; John E. Core; Andrew Sutherland ABSTRACT We study how short-term changes in institutional owner attention affect managers' disclosure choices. Holding institutional ownership constant and controlling for industry-quarter effects, we find that managers respond to attention...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (4): 283–308.
Published: 01 July 2018
...Yupeng Lin; Ying Mao; Zheng Wang ABSTRACT We document peer effect as an important factor in determining corporate voluntary disclosure policies. Our identification strategy relies on a discontinuity in the distribution of institutional ownership caused by the annual Russell 1000/2000 index...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (2): 101–122.
Published: 01 March 2017
...Mozaffar Khan; Suraj Srinivasan; Liang Tan ABSTRACT We provide new evidence on the agency theory of corporate tax avoidance ( Slemrod 2004 ; Crocker and Slemrod 2005 ; Chen and Chu 2005 ) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using...
Journal Articles
The Accounting Review (2015) 90 (3): 1049–1078.
Published: 01 May 2015
... Sciences and Humanities Research Council of Canada, INSEAD, University of Toronto, and Yale University. October 2013 August 2014 analyst interest firm fundamentals analyst coverage institutional ownership trading volume stock...