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1-4 of 4
Keywords: investor attention
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Journal Articles
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 345–371.
Published: 01 July 2023
... Knechel. 04 02 2021 05 10 2022 06 10 2022 2023 strategic disclosure disclosure processing costs investor attention In this study, we examine a previously unexplored tool managers may exploit to increase investor processing costs when disclosing unfavorable...
Journal Articles
Who Pays Attention to SEC Form 8-K?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 59–88.
Published: 01 September 2022
... Data Gathering, Analysis, and Retrieval (EDGAR) online system have also been used to track investor attention, and those users are likely to include institutional investors. The advantage of AIA over the EDGAR measure in the context of 8-K events is clear: AIA uniquely allows us...
Journal Articles
Policy Uncertainty and Accounting Quality
Available to Purchase
Journal:
The Accounting Review
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 Then, to address potential endogeneity concerns arising from omitted correlated...
Includes: Supplementary data
Journal Articles
Local Bias in Google Search and the Market Response around Earnings Announcements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (4): 115–143.
Published: 01 July 2017
... “The Geographic Dispersion of Google Search and the Market Reaction to Earnings Announcements.” 2017 geography local bias Google investor attention information asymmetry earnings response coefficient post-earnings announcement drift investor psychology The ways in which investors obtain...