Guiding through the fog: Financial statement complexity and voluntary disclosure

W Guay, D Samuels, D Taylor - Journal of Accounting and Economics, 2016 - Elsevier
A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

Disclosure similarity and future stock return comovement

TA Dyer, DT Roulstone… - Management Science, 2024 - pubsonline.informs.org
Existing research often assumes that firms' financial reporting choices influence their return
comovement with other firms. We examine the validity of that assumption. First, we provide …

When do informed traders acquire and trade on informational advantage? Evidence from Federal Reserve stress tests

S Fung, R Loveland - Journal of Futures Markets, 2020 - Wiley Online Library
Abstract Using Federal Reserve bank stress test announcements, we examine when option
traders acquire informational advantage and when they exploit it. We find consistent …