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Corporate Venture Capital, Disclosure, and Financial Reporting
Hamm, Sophia - 2019
We examine firms' corporate venture capital (CVC) investing activities from a disclosure and financial reporting … technologies and that CVC investing has a positive impact on firms' future financial reporting …
Persistent link: https://www.econbiz.de/10012900383
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Corporate Venture Capital, Disclosure, and Financial Reporting
Hamm, Sophia; Jung, Michael J.; Park, Min - 2021
Corporate venture capital (CVC) is one of the most important avenues for corporate innovation today, yet there can be unintended consequences related to anticompetitive practices. Recent scrutiny from regulators and policymakers underscores their growing desire for more information about...
Persistent link: https://www.econbiz.de/10013229026
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The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure : Evidence from the Risk Factor Disclosure
Brown, Stephen V. - 2019
In this study we use the recently mandated risk factor disclosure to examine the spillover effect of the SEC review of qualitative corporate disclosure. We find that firms not receiving any comment letter (“No-letter Firms”) modify their subsequent year's disclosures to a larger extent if...
Persistent link: https://www.econbiz.de/10012904510
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Come on Over : Analyst/Investor Days as a Disclosure Medium
Kirk, Marcus - 2016
Our study introduces analyst/investor days, a new disclosure medium that allows for private interactions with influential market participants. We also highlight interdependencies in the choice and information content of analyst/investor days and conference presentations, a well-researched...
Persistent link: https://www.econbiz.de/10013007966
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Intraday Disclosure Timing Deviations and Their Implications for Financial Reporting
Tucker, Jenny Wu - 2020
A firm makes several financial reporting and disclosure decisions in a short period of time. Seemingly unrelated … are negatively associated with the quality of subsequent financial reporting. This finding is attributable to either … that intraday timing deviations are a telltale sign for the quality of subsequent financial reporting. In the months after …
Persistent link: https://www.econbiz.de/10012847706
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Corporate Disclosure and Research Opportunities in China
Tucker, Jenny Wu - 2016
This article is developed from the authors' keynote speeches at the Chinese Accounting Association's Research Conference in November 2014 in Beijing. We discuss the importance of corporate disclosure and the landscape of disclosure in U.S. We then discuss opportunities of disclosure research in...
Persistent link: https://www.econbiz.de/10012982766
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The Role of Financial Reporting and Transparency in Corporate Governance
Armstrong, Chris - 2017
The authors review recent literature on the role of corporate financial reporting and transparency in reducing … role of credible commitment to financial reporting transparency in facilitating informal multiperiod contracts among …
Persistent link: https://www.econbiz.de/10012968376
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Optimistic Reporting and Pessimistic Investing : Do Pro Forma Earnings Disclosures Attract Short Sellers?
Christensen, Theodore E. - 2012
We contribute to the debate regarding the informativeness of pro forma earnings disclosures by providing evidence that a group of informed traders, short sellers, trade as if firms' voluntary non-GAAP earnings disclosures create information advantages they can exploit. While prior research...
Persistent link: https://www.econbiz.de/10013117080
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Voluntary Disclosures and Analyst Feedback
Langberg, Nisan - 2009
We study the resource allocation role of voluntary disclosures when feedback from financial markets is potentially useful to managers in undertaking value maximizing actions. Managers weigh the short-term price implications of disclosure against the long-term efficiency gains due to feedback...
Persistent link: https://www.econbiz.de/10013155944
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Disclosure Quality under Integrated Reporting : A Value Relevance Approach
Cortesi, Alessandro - 2019
In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …
Persistent link: https://www.econbiz.de/10012901439