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Do Managers Convey Information via Voluntary Disclosure when GAAP Limits their Discretion?
Hribar, Paul - 2020
We examine whether managers convey more information via voluntary disclosure channels when standard-setters limit managers' discretion in GAAP. We estimate the extent to which standard setters limit managers' discretion by counting the number of times obligatory modal verbs are mentioned in the...
Persistent link: https://www.econbiz.de/10012850517
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Corporate Environmental Reporting : Informal Institutional Chinese Cultural Norms
Rowe, Anna Lee - 2009
The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...
Persistent link: https://www.econbiz.de/10012764459
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Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Gunny, Katherine - 2015
This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al.,...
Persistent link: https://www.econbiz.de/10013033202
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Nexus of information asymmetry, environmental externalities and financial performance : evidence from listed Nigerian campanies
Ihenyen, Confidence Joel; Mieseigha, Ebipanipre Gabriel - In: Trends economics and management 14 (2020) 35, pp. 35-43
Persistent link: https://www.econbiz.de/10012318996
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Property Assessments and Information Asymmetry in Residential Real Estate
Firoozi, Fathali; Hollas, Daniel R.; Rutherford, Ronald C. - 2013
This paper presents a game theoretic model of property tax assessment that allows a tax appraiser to either choose a high or a low assessment. The owner either accepts or challenges this assessment. A 'fixed effects' regression model is used to evaluate the differences in the assessed values of...
Persistent link: https://www.econbiz.de/10014053859
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de/10014500281
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Bluffing Contests : The Real Effects of Pre-Announcing Competitive Decisions
Corona, Carlos - 2010
We examine a duopolistic setting in which firms pre-announce their future competitive decisions (e.g. prices, production quantities, capacity investments) before they actually undertake them. We show that firms overstate their future actions in their pre-announcements, and that their real action...
Persistent link: https://www.econbiz.de/10013139186
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Determinants of Investors’ Information Search : Credibility and Confirmation
Thayer, Jane M. - 2012
Investors have strong economic incentives to engage in unbiased information search in order to maximize the expected value of their investments. I examine whether an investor's psychological preference for information that supports his past investment decisions dominates his economic incentive...
Persistent link: https://www.econbiz.de/10013116411
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Multinational Banks Operating in Hyperinflationary Economies
Kampanje, Brian Phiri - 2012
Multinational Banks operate on a wider economic and geographical spectrum and are faced with vast challenges in each economic territory. There is however general observation that multinational banks do not make proper disclosures on portfolios operating in hyperinflationary economies as outlined...
Persistent link: https://www.econbiz.de/10013104221
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From Rationality to Hyperreality : Paradigm Poker
Macintosh, Norman B. - 2009
poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and … economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics …, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and …
Persistent link: https://www.econbiz.de/10013160463