Analysts strategically allocate more effort to portfolio firms that are relatively more important
to their careers. Thus, the other firms the analysts cover indirectly affect a firm's information …

In this study, we investigate whether and to what extent country‐level board reforms affect
audit pricing decisions. We find audit fees are positively associated with board reforms. An …

This study examines earnings management activities to achieve industry-average
profitability in Japanese firms. I focus on Japanese firms because they tend to be …

This study examines financial analyst coverage for US firms following an increase in foreign
product market competition. To capture exogenous shocks to domestic firms' competitive …

Objective: Existence of high quality and comparable information is an effective factor in
increasing investors' confidence in the optimal allocation of resources in the form of …

Yes, when product-market competition is measured explicitly by a firm's neck-and-neckness
with its competitive rivals. Using an identification strategy where major reductions in US …

This paper investigates the informativeness and value relevance of analyst target prices in
the context of mergers and acquisitions. Our results indicate that firms with high 12‐month …

While a firm's success increasingly relies on technological innovation, little is known,
however, about whether and how analysts utilize information about a firm's technological …

In large audit firms, interoffice knowledge sharing is embedded in two networks: the branch
network, comprising all branch offices, and the client network, formed by similar …

We examine the importance of analysts covering firms with common audit partners to analyst
earnings forecast performance (hereafter, we term the analyst, auditor, and the firm as being …