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The Spillover Effects of MD&A Disclosures for Real Investment : The Role of Industry Competition
Durnev, Art - 2019
investment efficiency, and whether spillover effects vary with competition. We focus on the tone of MD&A disclosures and document …We explore whether disclosures in the Management Discussion & Analysis (MD&A) have spillover effects for investment and … substitutable products. We obtain similar results for investment efficiency. Overall, our evidence suggests that MD&A disclosures have …
Persistent link: https://www.econbiz.de/10012861595
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The spillover effects of MD&A disclosures for real investment : the role of industry competition
Durnev, Art; Mangen, Claudine - In: Journal of accounting & economics 70 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012301649
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Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As
Kim, Jinhwan - 2020
We investigate whether managers internalize the spillover effects of their disclosure on the stock price of related firms and strategically alter their disclosure decisions when doing so is beneficial. Using data on firm-initiated disclosures during all-cash acquisitions, we find evidence...
Persistent link: https://www.econbiz.de/10012852523
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Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As
Kim, Jinhwan; Verdi, Rodrigo S.; Yost, Benjamin - 2021
We investigate whether managers internalize the spillover effects of their disclosure on the stock price of related firms and strategically alter their disclosure decisions when doing so is beneficial. Using data on firm‐initiated disclosures during all‐cash acquisitions, we find evidence...
Persistent link: https://www.econbiz.de/10014359299
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Asymmetric spillover effects from MNE investment
Ascani, Andrea; Gagliardi, Luisa - In: Journal of world business : JWB 55 (2020) 6, pp. 1-16
Persistent link: https://www.econbiz.de/10012487386
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Spillover effects of preventive regulation and corporate R&D investment catering : evidence from China
Yu, Yan; Lee, Yi-tsung - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 11, pp. 3391-3401
Persistent link: https://www.econbiz.de/10014373569
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Technology Spillover and Corporate Technology Disclosures
Ettredge, Michael - 2019
In modern economies, technological knowledge can flow between firms through various channels. We test an economic theory that firms most likely to benefit from such knowledge flows disclose information about their technologies more readily, probably to attract technologically compatible...
Persistent link: https://www.econbiz.de/10012903626
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Spillover Effects of State Regulated Corporate Disclosures on the Mortgage Market
Sinha, Kirti - 2019
I investigate the spillover effects of disclosure requirements imposed by state governments on oil and gas companies operating in the state. Recently, several state governments have begun requiring companies to publicly disclose information about chemicals used in their fracking operations. The...
Persistent link: https://www.econbiz.de/10012890110
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When You Talk, I Remain Silent : Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures
Breuer, Matthias - 2020
We predict and find that regulated firms' mandatory disclosures crowd out unregulated firms' voluntary disclosures. Consistent with information spillovers from regulated to unregulated firms, we document that unregulated firms reduce their own disclosures in the presence of regulated firms'...
Persistent link: https://www.econbiz.de/10012855274
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Spillover Effects of Internal Control Weakness Disclosures : The Role of Audit Committees and Board Connections
Cheng, Shijun - 2018
We find that firms are less likely to report an internal control material weakness (as mandated by the Sarbanes-Oxley Act) in a given year if one of their audit committee members is concurrently on the board of a firm that disclosed a material weakness within the prior three years. We find a...
Persistent link: https://www.econbiz.de/10012922922