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We report the results of an experiment which shows that investors' earnings- and investment-related judgments are jointly influenced by their investment position (long versus short), the news valence of guidance issued by management, and the amount of ambiguity in the guidance. Prior research...
Persistent link: https://www.econbiz.de/10013158238
We report the results of an experiment which shows that investors' earnings- and investment-related judgments are jointly influenced by their investment position (long versus short), the news valence of guidance issued by management, and the amount of ambiguity in the guidance. Prior research...
Persistent link: https://www.econbiz.de/10013158351
Recent studies document that market participants react positively to the positive language sentiment or tone embedded in financial disclosures, and that investors' reactions to negative news are more muted with poor disclosure readability. However, while language sentiment and readability...
Persistent link: https://www.econbiz.de/10013061519
Auditors are the gatekeepers to the public securities markets and their independence is central to the effectiveness of auditors as gatekeepers. Our general interest is on independence and we investigate how financial and non-financial incentives affect choices made by an auditor-gatekeeper...
Persistent link: https://www.econbiz.de/10014047278
Based on the data of Chinese listed companies, this paper examines the impact of anti-corruption on accounting conservatism. We find that anti-corruption can significantly improve accounting conservatism, especially in companies with weak internal control, high proportion of large shareholders...
Persistent link: https://www.econbiz.de/10014110595
We design an experiment to examine the influence of prior audit experience on subsequent reporting decisions when auditors become managers of audited firms. In contrast to the independence issues that can arise when auditors and their clients are related by prior affiliation, we focus this study...
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