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Financial Statement Quality : First Evidence from the Georgian Stock Exchange

Pirveli, Erekle - 2018

statement quality by providing insights to the reporting environment at an (as of yet) unexamined, underdeveloped stock market … of Georgia and obtains a particular weight on the country's way towards harmonizing its reporting standards with the … picture of Georgian reporting environment by taking its financial, legal, political, and accounting systems into consideration …

Persistent link: https://www.econbiz.de/10012933780

The Impact of an SEC-Induced Increase to Stock Liquidity on Voluntary Disclosure

Hagenberg, Thomas C.; Miller, Brian P.; Sharma, Anish; … - 2021

In addition to disclosure regulation, the Securities and Exchange Commission (SEC) periodically intervenes in the market making process to facilitate fair, orderly, and efficient capital markets. For example, responding to calls for increased market maker competition on the Nasdaq in the early...

Persistent link: https://www.econbiz.de/10013243310

Bank loan information and information asymmetry in the stock market : evidence from China

Ye, Yanyi; Wang, Yun; Yang, Xiaoguang - In: Financial innovation : FIN 8 (2022), pp. 1-28

In this study, we use bank loan information to construct proxies for corporate transparency and examine whether these measures reflect information asymmetry in the stock market. Our analysis is based on a novel dataset of stock transactions and bank loans of all publicly listed firms on the...

Persistent link: https://www.econbiz.de/10013272640

Characteristics and Information Value of Corporate Disclosures of Forward-Looking Information in Global Equity Markets

Frost, Carol Ann - 2000

This study documents the characteristics and information value of corporate disclosures of forward-looking information in different equity markets. It focuses on the extent to which national differences in legal and regulatory environments, and systems of corporate governance and finance...

Persistent link: https://www.econbiz.de/10014224019

Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments

Vissing-Jorgensen, Annette - 2005

The 1964 Securities Acts Amendments extended the mandatory disclosure requirements that had applied to listed firms since 1934 to large firms traded Over-the-Counter (OTC). We find several pieces of evidence indicating that investors valued these disclosure requirements, two of which are...

Persistent link: https://www.econbiz.de/10012736133

Promoting informativeness via staggered information releases

Ramanan, Ram N. V. - In: Review of accounting studies 20 (2015) 1, pp. 537-558

Persistent link: https://www.econbiz.de/10010503362

Information Asymmetry and Share Prices : Analysis of the Use of Social Networks in the Brazilian and U.S. Capital Markets

Arruda, Marcelo - 2015

Increasing globalization has meant the internet becoming ever more part of the routine of people around the world. With the evolution of the internet, social networks have emerged in order to facilitate communication between people, communities and even between corporations. Social networks...

Persistent link: https://www.econbiz.de/10013009652

Shorting Activity and Stock Return Predictability : Evidence From a Mandatory Disclosure Shock

Griffin, Paul A.; Hong, Hyun A.; Kalcheva, Ivalina; … - 2021

Reporting Standards (IFRS) on the stock return predictability of shorting activity. To assess the impact of the disclosure shock …

Persistent link: https://www.econbiz.de/10013224726

Disclosure Processing Costs, Investors’ Information Choice, and Equity Market Outcomes : A Review

Blankespoor, Elizabeth - 2020

This paper reviews the literature examining how costs of monitoring for, acquiring, and analyzing firm disclosures – collectively, “disclosure processing costs” – affect investor information choices, trades, and market outcomes. The existence of disclosure processing costs means that...

Persistent link: https://www.econbiz.de/10012847855

Essays on corporate governance, capital markets and developments of accounting quality

Wallek, Christoph - 2014

Persistent link: https://www.econbiz.de/10010419638

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