How do firms change investments based on MD&A disclosures of peer firms?
H Cho, V Muslu - The Accounting Review, 2021 - publications.aaahq.org
We show that a firm's one-year-ahead capital investments and inventory increase
(decrease) when peer firms' Management Discussion and Analysis (MD&A) narratives …
(decrease) when peer firms' Management Discussion and Analysis (MD&A) narratives …
Managerial ability and financial statement disaggregation decisions
Firms with high-ability management teams disclose more disaggregated information in
financial statements than other firms after accounting for endogeneity concerns. Investors …
financial statements than other firms after accounting for endogeneity concerns. Investors …
[HTML][HTML] The impact of communications and emotions on merger and acquisition success: Does anyone care how you feel about your deal?
Most merger and acquisition (M&A) performance studies focus upon protagonist pre-deal
characteristics, post-deal post-acquisition integration strategies, or a combination of the two …
characteristics, post-deal post-acquisition integration strategies, or a combination of the two …
The spillover effect of focal firms' cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume
This study investigates whether there is any spillover uncertainty regarding a rival firm's
future operations upon a focal firm's announcement of cybersecurity breaches and whether …
future operations upon a focal firm's announcement of cybersecurity breaches and whether …
Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?
Most Form 10‐K filings include non‐informative innovation‐related words. This study shows
that textual emphasis on innovation (TEI) reflects the firm's intention to focus on the long term …
that textual emphasis on innovation (TEI) reflects the firm's intention to focus on the long term …
Three essays on information security breaches and big data analytics: accounting and auditing perspective
S Islam - 2019 - digitalcommons.latech.edu
The dissertation examines two separate yet significant Information Technology (IT) issues:
one dealing with IT risk and the other involving the adoption of IT. The IT risks that the …
one dealing with IT risk and the other involving the adoption of IT. The IT risks that the …
Can disclosure regulation impede innovation?
KG Valentine - 2019 - repositories.lib.utexas.edu
I investigate whether mandating transparent patent disclosure fosters or harms incentives to
innovate. While transparent patent disclosure reveals proprietary information to competitors …
innovate. While transparent patent disclosure reveals proprietary information to competitors …
[引用][C] On the Consequences of Disclosure: Information Collection, Dissemination, and Processing
Q Zhang - 2023 - Frankfurt School of Finance & …