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Journal Articles

Institutional Dual-Holders and Managers' Earnings Disclosure

Leila Peyravan, Regina Wittenberg-Moerman
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 343–371.
https://doi.org/10.2308/TAR-2019-0623
Published: 01 May 2022
.... 1 10 2019 1 6 2021 2022 dual-holders insider trading syndicated loans voluntary disclosure information symmetry We thank Joseph P. Weber (editor), two anonymous reviewers, Brian Akins, Alan Crane, Kevin Crotty, Ole-Kristian Hope, Jung Koo Kang, Urooj Khan (discussant...
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Journal Articles

Financial Reporting Quality and Dual-Holding of Debt and Equity

Leila Peyravan
Journal: The Accounting Review
The Accounting Review (2020) 95 (5): 351–371.
https://doi.org/10.2308/accr-52661
Published: 01 September 2020
... Editorship of Mary E. Barth. 5 2017 10 2019 2020 dual-holding financial reporting quality syndicated loans informed trading While institutional (non-commercial bank) investors have traditionally been equity-holders, over the past two decades they have also become major...
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