We investigate whether the extraordinary rise in the participation of retail investors in equity markets during the COVID-19 pandemic, increases the demand for information. Using Google search data for individual stocks, we show that contrary to expectations, investor search for information is...

We examine the proposition that investor attention affects the optimality of financial decisions. Using a novel dataset on the sociodemographic characteristics of visitors to mutual fund websites, we link the characteristics of investors to the characteristics of mutual funds that capture their...

To study how investor sentiment at the firm level affects stock returns, we match more than 58 million social media messages in China with listed firms and construct a measure of individual stock sentiment based on the tone of those messages. We document that positive investor sentiment predicts...

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper is part of the research conducted in the doctoral dissertation and we consider it is very important to have a full understanding of the concept studied in order to develop on...

The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of...