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Clarification or Confusion : A Textual Analysis of ASC 842 Lease Transition Disclosures

Enache, Luminita; Griffin, Paul A.; Moldovan, Rucsandra - 2022

We apply latent Dirichlet allocation to examine the textual characteristics of firms’ transition disclosures in the context of the adoption of Accounting Standard Codification (ASC) 842 on leases. We find that firms’ lease transition disclosures become less readable and more dissimilar the...

Persistent link: https://www.econbiz.de/10013403525

Regulatory approval and biotechnology product disclosures

Enache, Luminita; Li, Lynn; Riedl, Edward J. - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 1689-1725

Persistent link: https://www.econbiz.de/10013464856

Signalling long-term focus through textual emphasis on innovation : are firms putting their money where their mouth is?

Enache, Luminita; Fogel-Yaari, Hila; Li, Heather - In: Accounting and finance 62 (2022) 3, pp. 3791-3836

Persistent link: https://www.econbiz.de/10013468233

Impact of participation in the budgetary process on managerial attitudes and performance : universalistic and contingency perspectives

Govindarajan, Vijay - In: Decision sciences : DS 17 (1986) 4, pp. 496-516

Persistent link: https://www.econbiz.de/10001026638

Do Disruptive Visions Pay Off? The Impact of Disruptive Entrepreneurial Visions on Venture Funding

Balen, Timo; Tarakci, Murat; Sood, Ashish - In: Journal of Management Studies 56 (2018) 2, pp. 303-342

Persistent link: https://www.econbiz.de/10012094377

Essays on Deceptive Marketing Strategies

Tipton, Martha Myslinski - 2009

AbstractEssays on Deceptive Marketing StrategiesBy Martha Myslinski TiptonThis set of studies focuses on the antecedents and consequences ofdeceptivemarketing. The first essay explores how marketing actions candestroy value byexamining the stock market reaction to the exposure of...

Persistent link: https://www.econbiz.de/10009480850