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The adverse effect of information on governance and leverage
Laux, Christian; Lóránth, Gyöngyi; Morrsison, Alan - 2016
Persistent link: https://www.econbiz.de/10011521696
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How does information processing efficiency relate to investment efficiency? : evidence from XBRL adoption
Xin, Cheng; Huang, Feiqi; Palmon, Dan; Yin, Cheng - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10012549356
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Einfluss des Integrated Reportings auf Urteile und Entscheidungen privater Investoren : theoretische und laborexperimentelle Erkenntnisse
Kellner, Christian Manfred - 2020
Entwicklung auf dem Gebiet der Unternehmenskommunikation, der sogenannten integrierten Berichterstattung (Integrated Reporting, IR …
Persistent link: https://www.econbiz.de/10012402863
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Einfluss des Integrated Reportings auf Urteile und Entscheidungen privater Investoren : theoretische und laborexperimentelle Erkenntnisse
Kellner, Christian Manfred - 2020
Persistent link: https://www.econbiz.de/10012173111
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False news, informational efficiency, and price reversals
Dugast, Jérôme; Foucault, Thierry - 2015
Information processing filters out the noise in data but it takes time. Hence, low precision signals are available before high precision signals. We analyze how this feature affects asset price informativeness when investors can acquire signals of increasing precision over time about the payoff...
Persistent link: https://www.econbiz.de/10010499565
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …
Persistent link: https://www.econbiz.de/10010250808
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The Effect of New Information Technologies on Asset Pricing Anomalies
Hirshleifer, David; Ma, Liang - National Bureau of Economic Research - 2024
We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information about public firms; XBRL reduces the cost of...
Persistent link: https://www.econbiz.de/10015056093
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Managerial discretion in accruals and informational efficiency
Perotti, Pietro; Windisch, David - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
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ETF activity and informational efficiency of underlying securities
Glosten, Lawrence R.; Nallareddy, Suresh; Zou, Yuan - In: Management science : journal of the Institute for … 67 (2021) 1, pp. 22-47
Persistent link: https://www.econbiz.de/10012434369
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Initial evidence on the market impact of the iXBRL adoption
Luo, Xin; Wang, Tawei; Yang, Liu; Zhao, Xinlei; Zhang, … - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 143-171
Persistent link: https://www.econbiz.de/10014314711