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Keywords: welfare
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Journal Articles
The Accounting Review 1–32.
Published: 21 October 2024
... blockholder dynamic trading periodic reporting price impact public information public offering welfare THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 32 American Accounting Association DOI: 10.2308/TAR-2022-0159 Disclosure and Dynamic Risk Sharing with a Large Shareholder Davide Cianciaruso...
Journal Articles
The Accounting Review (2013) 88 (4): 1459–1488.
Published: 01 July 2013
...Guochang Zhang ABSTRACT In an extended capital asset pricing model (CAPM) setting, I examine how the quality of accounting standards affects real investment and welfare through its impact on investment hurdle rates. In this model, cash flow uncertainty arises from two fundamental sources...