Using alcohol, tobacco, and gaming consumption data and people's attitudes toward these sin products to proxy for social norm acceptance levels, we show a strong interaction effect between social norms and financial incentives, which significantly influence the behavior of market participants....

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MDamp;A). These disclosures are provided to investors without a definition of the weaknesses to be...

We evaluate an industry disclosure initiative designed to inform investors, the practice of providing information regarding investment professionals' backgrounds. Implicit in the motivation for this initiative is the presumed relevance of background information to investors seeking investment...

Using a machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms time financial tweets around earnings announcements, accounting filings as well as other important corporate events, and are more likely to use media (images or video)...