Unexpected distractions and investor attention to corporate announcements

D Israeli, R Kasznik, SA Sridharan - Review of Accounting Studies, 2021 - Springer
We investigate how unexpected distractions affect investor reactions to corporate earnings
announcements. We use a daily news pressure (DNP) index as a proxy for the presence of …

[PDF][PDF] Earnings quality

D Nissim - … School Research Paper Forthcoming. Assessed from …, 2021 - researchgate.net
This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

Subscription price discounts of stock warrants and cost of potential ownership dilution

CC Lee, SH Ng, RWL Khong - International Review of Economics & …, 2024 - Elsevier
We examine two important views in the literature of warrants: the undervaluation signal of
firm value associated with out-of-the-money warrants and the usage of warrants as …

Non-GAAP EPS denominator choices

KH Gee, TJ Linsmeier, C Partridge - The Accounting Review, 2024 - publications.aaahq.org
We provide the first evidence after Regulation G on firms' non-GAAP EPS denominator
choices and whether they are informative or opportunistic. From 2013 to 2019, 17 percent of …

[PDF][PDF] Does capital asset pricing hold in Pakistan stock exchange? An application of seemingly unrelated regression

A Khan, S Baloch, K Arif, J Alvi - International Journal of …, 2020 - researchgate.net
The aim of the study is to critically evaluate role of Capital Asset Pricing Model with the
respect to Pakistan Stock Exchange through applying Seemingly Unrelated Technique of …

Earnings quality, fundamental analysis and valuation

D Nissim - Columbia Business School Research Paper, 2021 - papers.ssrn.com
This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

Sentiment Management: AI-based Evidence from Earnings Guidance

J Berkovitch, D Israeli, R Kasznik - Available at SSRN, 2024 - papers.ssrn.com
We investigate whether firms manage sentiment within their disclosures, and whether such
sentiment management plays a role in shaping investor reactions to information. U sing …

SPACs: An overview and assessment of returns

JR Barth, M Gu, J Liu - American Journal of Economics and …, 2023 - Wiley Online Library
Special purpose acquisition companies (SPACs) originated in the 1980s. A SPAC is a shell
company formed by a sponsor to raise capital through a SPAC IPO to acquire or merge with …

Firms' Tweets and Stock Price Discovery

J Berkovitch, D Israeli, V Subramanian - Available at SSRN, 2023 - papers.ssrn.com
Do firms' tweets improve stock price discovery at quarterly earnings announcements? We
address this question using a comprehensive sample of 148,656 tweets released by 855 …

Public Disclosure Around Confidentially-Marketed Public Offerings

PR Demerjian, Y Ertimur… - Available at SSRN …, 2023 - papers.ssrn.com
Most follow-on equity offerings by small-and mid-sized firms are now conducted using
confidentially-marketed public offerings (CMPOs). CMPOs are accelerated offerings that pair …