We investigate how activist short sellers (AShSs) expose publicly listed firms in an
increasingly popular form of “research reports” openly denouncing alleged frauds, flawed …

This paper assesses whether reducing 'readability'is an effective obfuscation strategy for
influencing the level of shareholder say-on-pay voting dissent in firms with excessive CEO …

We examine how recent proposals requiring augmented auditor and management
disclosures highlighting estimate uncertainty influence investors' judgments and decisions …

There is limited evidence on the construct validity of the dependent measures commonly
used in the literature on nonprofessional investor judgments. In this paper, we first survey …

RESUMO O objetivo deste artigo foi analisar a relação entre o conteúdo informacional dos
principais assuntos de auditoria (PAA) reportados no Relatório de Auditoria Independente …

In this paper, we provide a comprehensive summary of persuasion theories from a variety of
fields (eg, psychology, marketing, and economics) and describe how these theories can …

The aim of this article was to analyze the relationship between the informational content of
the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial …

Purpose: Given South Africa's well-developed governance framework, considerable wage
inequality and sizeable executive packages, this study was conducted to reflect on the …

Investors frequently rely on individual analysts' stock price targets. Aggressive price targets
often reflect analysts' attempts to strategically influence investors. Therefore, investors' …

This study examines nonprofessional investors' reactions to two important factors underlying
the disclosure of corporate social responsibility (CSR) measures: report integration and …