Disclosure processing costs, investors' information choice, and equity market outcomes: A review
This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …
[HTML][HTML] A review of China-related accounting research in the past 25 years
The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …
leading accounting journals. The rise in China-related research mirrors the country's …
New media environment, environmental regulation and corporate green technology innovation: Evidence from China
Z Li, Z Huang, Y Su - Energy Economics, 2023 - Elsevier
Understanding the impact and mechanisms between new media environment,
environmental regulation and corporate green technology innovation are crucial to achieve …
environmental regulation and corporate green technology innovation are crucial to achieve …
When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct
J Heese, G Pérez-Cavazos, CD Peter - Journal of Financial Economics, 2022 - Elsevier
We examine whether the local press is an effective monitor of corporate misconduct.
Specifically, we study the effects of local newspaper closures on violations by local facilities …
Specifically, we study the effects of local newspaper closures on violations by local facilities …
Executive compensation: A survey of theory and evidence
This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …
start by presenting data on the level of CEO and other top executive pay over time and …
Incorrect inferences when using residuals as dependent variables
We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …
researchers use ordinary least squares to decompose a dependent variable into its …
Does media coverage deter firms from withholding bad news? Evidence from stock price crash risk
Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …
initial evidence on how higher media coverage is associated with a lower tendency of firms …
Connecting the dots: Bringing external corporate governance into the corporate governance puzzle
Corporate governance (CG) research has largely focused on internal governance
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …
The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure
GS Miller, DJ Skinner - Journal of Accounting Research, 2015 - Wiley Online Library
Recent changes in technology and the media are causing significant changes in how capital
markets assimilate and respond to information. We identify important themes in the …
markets assimilate and respond to information. We identify important themes in the …