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Keywords: peer effects
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Journal Articles
The Accounting Review (2023) 98 (3): 427–458.
Published: 01 May 2023
...Phong Truong ABSTRACT I study whether there are peer effects in disclosure timing decisions. Using plausibly exogenous variation in the timing of peers’ earnings announcements based on a threshold in Securities and Exchange Commission (SEC) reporting deadline rules, I find that a focal firm...
Journal Articles
The Accounting Review (2021) 96 (4): 51–79.
Published: 01 July 2021
... of peers' tax avoidance. This study aspires to fill this research gap and tests whether bad and good news about a firm's tax avoidance creates spillover effects on peers' firm value. peer effects spillover effects EC state aid tax avoidance 2021 1 8 2018 1 10 2020...
Journal Articles
The Accounting Review (2021) 96 (2): 177–204.
Published: 01 March 2021
... sources and other public sources when making its investment decisions. peer effects 10-K filings management discussion and analysis textual analysis Wondering about a competitor's next move? Check the company's annual filing with the SEC (called a 10-K) to see if it alludes to future...
Journal Articles
The Accounting Review (2018) 93 (5): 97–117.
Published: 01 September 2018
... to the average change in peer group GAAP ETR. Our evidence suggests that these peer effects occur only for book (i.e., financial reporting), rather than cash (i.e., real effects), ETR and are concentrated in firms with potentially greater discretion in reporting taxes on foreign earnings. JEL Classifications...