The effect of mandatory IFRS adoption on financial analysts' information environment

D Byard, Y Li, Y Yu - Journal of accounting research, 2011 - Wiley Online Library
This paper examines the effect of the mandatory adoption of International Financial
Reporting Standards (IFRS) by the European Union on financial analysts' information …

A tale of two assets: The effects of firm reputation and celebrity on earnings surprises and investors' reactions

MD Pfarrer, TG Pollock, VP Rindova - Academy of management …, 2010 - journals.aom.org
The effects of intangible assets on organizational outcomes remain poorly understood. We
compare the effects of two intangible assets—firm reputation and celebrity—on (1) the …

Making the same mistake all over again: CEO overconfidence and corporate resistance to corrective feedback

G Chen, C Crossland, S Luo - Strategic Management Journal, 2015 - Wiley Online Library
Firms often make mistakes, from simple manufacturing overruns all the way to catastrophic
blunders. However, there is considerable heterogeneity in the nature of corporate responses …

Give it to us straight (most of the time): Top managers' use of concrete language and its effect on investor reactions

L Pan, G McNamara, JJ Lee… - Strategic …, 2018 - Wiley Online Library
Research Summary: Building on the communications and linguistics literatures, we explore
the language attributes managers use in interactions with investors and the subsequent …

Social discrimination in the corporate elite: How status affects the propensity for minority CEOs to receive blame for low firm performance

SH Park, JD Westphal - Administrative Science Quarterly, 2013 - journals.sagepub.com
This study examines social discrimination in the attributions that top executives make about
the performance of other firms with minority CEOs in their communications with journalists …

Avoiding bad press: Interpersonal influence in relations between CEOs and journalists and the consequences for press reporting about firms and their leadership

JD Westphal, DL Deephouse - Organization Science, 2011 - pubsonline.informs.org
In this study we consider how and when interpersonal relations between chief executive
officers (CEOs) and journalists can influence the content of journalists' reporting about …

Fair value accounting: information or confusion for financial markets?

M Magnan, A Menini, A Parbonetti - Review of Accounting Studies, 2015 - Springer
This paper examines whether and how fair value measurement and disclosure by US bank
holding companies influences financial analysts' ability to forecast earnings. Fair value …

Helping other CEOs avoid bad press: Social exchange and impression management support among CEOs in communications with journalists

JD Westphal, SH Park, ML McDonald… - Administrative …, 2012 - journals.sagepub.com
In this study, we examine the determinants and consequences of impression management
(IM) support in communications between CEOs and journalists, whereby CEOs of other firms …

Foreshadowing as impression management: Illuminating the path for security analysts

JR Busenbark, D Lange… - Strategic Management …, 2017 - Wiley Online Library
Research summary: Managers can disclose information to security analysts as a form of
impression management, but doing so is problematic because competitors can use that …

Factors affecting the accuracy of analysts' forecasts: A review of the literature

JM Rahman, J Zhang, S Dong - Academy of Accounting and …, 2019 - papers.ssrn.com
This study conducts a comprehensive review of the literature published during 1996–2017
to identify the factors that affect the accuracy of financial analysts' forecasts. We organize our …