...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...

... 2021 peer effects spillover effects EC state aid tax avoidance Investors should positively value tax avoidance to the extent that they expect it increases the net present value of future cash flows, with potential direct and indirect costs incorporated into the valuation. Accordingly...

.... Hyunkwon Cho, Sungkyunkwan University, School of Business–Global Business Administration, Seoul, South Korea; Volkan Muslu, University of Houston, Bauer College of Business, Department of Accounting and Taxation, Houston, TX, USA. peer effects 10-K filings management discussion and analysis...

... 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...