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Keywords: investor attention
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Journal Articles
The Accounting Review (2023) 98 (4): 345–371.
Published: 01 July 2023
... capacity constraints to “hide” negative news. JEL Classifications: G12; G14; M41; M48. strategic disclosure disclosure processing costs investor attention We next develop and test hypotheses that explore cross-sectional variation in the decision to issue an unrelated press release...
Journal Articles
The Accounting Review (2022) 97 (5): 59–88.
Published: 01 September 2022
... 2021 2022 SEC 8-K filings investor attention price discovery price pressure media coverage stale news The Securities and Exchange Commission's (SEC) goal in requiring 8-K filings is to provide “current information to help investors make informed decisions.” Yet, some filings...
Journal Articles
The Accounting Review (2021) 96 (4): 233–260.
Published: 01 July 2021
... Lent, under the Senior Editorship of Mary E. Barth. 1 1 2018 1 6 2020 2021 economic policy uncertainty accounting quality earnings management investor attention monitoring press freedom Although practitioners identify industry- and economy-wide factors...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (4): 115–143.
Published: 01 July 2017
... visibility. Overall, we show there is significant local bias in search, and that this local bias has a significant impact on the market response around earnings announcements. Our study contributes to the literatures on local bias, information dissemination, and investor attention. Prior research has...