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1-3 of 3
Keywords: peer firms
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (1): 123–146.
Published: 01 January 2022
...Shuping Chen; Bin Miao; Kristen Valentine ABSTRACT We examine the voluntary disclosure behavior of peer firms of hostile takeover targets. We find that peer firms under control threat use a disclosure strategy that emphasizes bad news: they provide more bad news forecasts, tend to bundle bad news...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (4): 127–151.
Published: 01 July 2020
...Justin Chircop; Daniel W. Collins; Lars Helge Hass; Nhat (Nate) Q. Nguyen ABSTRACT We predict that a firm's greater accounting comparability with its industry peers facilitates its learning from those peer firms' research and development (R&D) investments, allowing that firm to have greater...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 251–278.
Published: 01 January 2016
...Valerie Li ABSTRACT Beatty, Liao, and Wu (2013) document that financial misreporting by prominent firms distorts peer firms' capital investment decisions. Using a large sample of firms subject to SEC and DOJ enforcement actions for accounting misstatements, I establish three important...
