Information is a crucial component of decision-making: one needs to know the available
options, their consequences, and their risks for making decisions. At its simplest level …

Using a novel database that tracks web traffic on the Security Exchange Commission's
EDGAR server between 2004 and 2015, we show that institutional investors gather …

Using unique data on investor views of EDGAR company filings, we document that many
investors engage in governance research. However, investors' monitoring is …

In this study, we examine whether investors' actions to acquire accounting information are
predictive of future firm performance because these actions partially reveal investors' private …

In the current world of the Big Data revolution, where a vast amount of information is
available to investors, attention is a scarce resource. The time, effort, and skill required to …

We show that a firm's one-year-ahead capital investments and inventory increase
(decrease) when peer firms' Management Discussion and Analysis (MD&A) narratives …

We investigate the relationship between the CSR disclosure of peer firms and the analyst
forecast accuracy of the focal firm. We find a negative association between peer CSR …

This editorial provides an overview of innovative data and use-cases for management
accounting research and practice. We cover data such as natural language, crowd-sourced …

Abstract Information gathering is an instinctive response to uncertainty, but such efforts may
not fully resolve the uncertainty that prompted them. This implies that proxies for investor …

Political beliefs shape the portfolio choice of institutional investors. After Donald Trump's
surprise 2016 election, Republican fund managers actively increased their portfolio's equity …