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Keywords: reporting
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Journal Articles
The Accounting Review 1–33.
Published: 10 April 2024
...Cyrus Aghamolla; Ilan Guttman; Evgeny Petrov ABSTRACT Firms with correlated fundamentals often issue reports sequentially, leading to information spillovers. The theoretical literature has investigated multifirm reporting, but only when firms report simultaneously. We examine the implications...
Journal Articles
The Accounting Review (2021) 96 (5): 53–78.
Published: 01 September 2021
... accurately when the advisors are asked to provide fact-based information about their own actions. Both experiments show that post-report interactions are more helpful for identifying insincere bias than sincere bias. Data Availability: All raw data (excluding identifiable information), data processing...