The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

In this paper, we provide a framework in which to view management earnings forecasts.
Specifically, we categorize earnings forecasts as having three components—antecedents …

Recent changes in technology and the media are causing significant changes in how capital
markets assimilate and respond to information. We identify important themes in the …

While the value of using social media information has been established in multiple business
contexts, the field of operations and supply chain management have not yet explored the …

In this paper we examine cross-sectional variation in analysts' published evaluations of
firms' disclosure practices and provide evidence that the analysts' ratings are increasing in …

This paper provides evidence on corporate voluntary disclosure practices through an
examination of the earnings-related disclosures made by a random sample of 93 NASDAQ …

I review empirical research on the relation between capital markets and financial statements.
The principal sources of demand for capital markets research in accounting are fundamental …

This paper examines the information content of the forward‐looking statements (FLS) in the
Management Discussion and Analysis section (MD&A) of 10‐K and 10‐Q filings using a …

In this study, we examine the relation between chief executive officer (CEO) ability and
management earnings forecasts. Trueman (1986) theorizes that, because a manager's …

This paper examines selected corporate disclosures in the context of shareholder litigation
brought under Rule lOb-5 of the federal securities laws. In a typical lOb-5 case plaintiffs …