... a marketing function. Data Availability: All other data are available from the public sources cited in the text. JEL Classifications: G10; G11; G12; G14; G40; G41. 2025 financial reporting earnings announcements media consumers limited attention consumer demographics earnings surprise Big...

..., and Williams 2022a ), consistent with less effective integration of tax considerations into broad business decisions before ORSA. Lastly, theory suggests that limited attention biases are likely to affect information outside the tax manager’s direct expertise. Consistent with this, cross-sectional tests...

..., Department of Accounting, Singapore. Editor's note: Accepted by Venky Nagar, under the Senior Editorship of Mary E. Barth. 08 03 2020 02 08 2022 19 08 2022 2023 telecommuting limited attention information acquisition I examine whether telecommuting affects...

... of financial assets limited attention loss contingencies incurred loss methodology recognition salience A fundamental issue that regulators and standard setters continue to grapple with is the question of how forward-looking information should be reflected in financial statements (e.g., Beswick...

...Matthew Driskill; Marcus P. Kirk; Jennifer Wu Tucker ABSTRACT We examine whether financial analysts are subject to limited attention. We find that when analysts have another firm in their coverage portfolio announcing earnings on the same day as the sample firm (a “concurrent announcement...

...James R. Frederickson; Leon Zolotoy ABSTRACT Consistent with investors having limited attention, we posit that when faced with competing earnings announcements, investors behave as if they queue the announcements based on a firm or earnings announcement attribute. We focus on two potential queuing...