Does greater private firm disclosure affect public equity markets? A discussion of Kim and Olbert (2022)

M Minnis - Journal of Accounting and Economics, 2022 - Elsevier
One of the most significant capital market developments over the last two decades has been
the growth of private capital markets—markets that raise capital outside of publicly traded …

Corporate social responsibility and disclosure transparency

JJ Wild, JM Wild - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose This study aims to investigate the relation between corporate social responsibility
(CSR) and disclosure transparency by examining over 12,000 disclosures of financial …

Disclosure spillover from going‐private activity

LA Hinson, Z Piao - Contemporary Accounting Research, 2022 - Wiley Online Library
Public firms that go private are no longer subject to SEC financial reporting requirements.
This study examines peer firms' disclosure responses following the lost information spillover …

Analysts' Forecasting Models and Uncertainty About the Past

M Park, T Zach - Available at SSRN 5030615, 2024 - papers.ssrn.com
We study the dynamics of the supply and demand of information in capital markets, focusing
on how firms' disclosures align with analysts' information needs. Using a novel dataset from …