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Open versus closed conference calls: the determinants and effects of broadening access to disclosure

Bushee, Brian J.; Matsumoto, Dawn A.; Miller, Gregory S. - In: Journal of Accounting and Economics 34 (2003) 1-3, pp. 149-180

Persistent link: https://www.econbiz.de/10005492891

Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP

Bradshaw, Mark T.; Miller, Gregory S. - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 233-263

Persistent link: https://www.econbiz.de/10003708132

Discussion of "Will harmonizing accounting standards really harmonize accounting? : evidence from non-U.S. firms adopting U.S. GAAP"

Wu, Joanna Shuang - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 265-270

Persistent link: https://www.econbiz.de/10003708136

Assessing methods of identifying management forecasts: CIG vs. researcher collected

Chuk, Elizabeth; Matsumoto, Dawn; Miller, Gregory S. - In: Journal of Accounting and Economics 55 (2013) 1, pp. 23-42

This paper examines the characteristics of management forecasts available on Thomson First Call’s Company Issued Guidance (CIG) database relative to a sample of forecasts hand-collected through a search of company press releases. Due to the significantly lower cost of using CIG (relative to...

Persistent link: https://www.econbiz.de/10010608147

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter

Blankespoor, Elizabeth; Miller, Gregory S.; White, Hal D. - Graduate School of Business, Stanford University - 2013

Firm disclosures often reach only a portion of investors, which results in information asymmetry among investors, and therefore lower market liquidity. This issue is particularly salient for firms that are not highly visible, as they tend not to receive broad news dissemination via traditional...

Persistent link: https://www.econbiz.de/10010699949

Dissemination, Direct-Access Information Technology and Information Asymmetry

Blakespoor, Elizabeth; Miller, Gregory S.; White, Hal D. - Graduate School of Business, Stanford University - 2012

Persistent link: https://www.econbiz.de/10010561512

Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board

Bushee, Brian J.; Leuz, Christian - In: Journal of Accounting and Economics 39 (2005) 2, pp. 233-264

Persistent link: https://www.econbiz.de/10005492484

Earnings guidance and market uncertainty

Rogers, Jonathan L.; Skinner, Douglas J.; Van Buskirk, … - In: Journal of Accounting and Economics 48 (2009) 1, pp. 90-109

We study the effect of disclosure on uncertainty by examining how management earnings forecasts affect stock market volatility. Using implied volatilities from exchange-traded options prices, we find that management earnings forecasts increase short-term volatility. This effect is attributable...

Persistent link: https://www.econbiz.de/10008521714

Editorial data

Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S. P.; … - In: Journal of Accounting and Economics 33 (2002) 2, pp. 143-143

Persistent link: https://www.econbiz.de/10005492293

Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure"

Skinner, Douglas J. - In: Journal of Accounting and Economics 34 (2003) 1-3, pp. 181-187

Persistent link: https://www.econbiz.de/10005492350