... earnings announcements media consumers limited attention consumer demographics earnings surprise Big Data THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 29 American Accounting Association DOI: 10.2308/TAR-2023-0293 Financial Reporting and Consumer Behavior Suzie Noh Stanford University...

..., under the Senior Editorship of W. Robert Knechel. 07 11 2022 14 08 2023 01 09 2023 2024 limited attention managerial learning nontax risks enterprise risk assessments risk interdependencies corporate tax aggressiveness ORSA Corporate tax avoidance provides...

... of Singapore, Business School, 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...

... 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...