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 …

Purpose The paper aims to explore the effect of stakeholder pressure on the disclosure of
key performance indicators (KPIs) and the patterns of this disclosure in large public interest …

We study how institutional investor attention to a firm affects the timeliness of analysts'
forecasts for that firm. We measure abnormal institutional attention (AIA) using Bloomberg …

We examine managerial incentives to disclose the gender diversity of a firm's workforce. We
exploit information from employees' online profiles to infer the gender diversity of …

Abstract The Securities and Exchange Commission encourages the presentation of
information or data in graphical form to improve users' ability to understand financial …

Most research on non-GAAP financial measures focuses on earnings or earnings per share,
although non-GAAP revenue disclosure has recently attracted SEC scrutiny. It is unclear ex …

We examine how increased competition stemming from an innovation in financial
technology influences sell-side analyst research quality. We find that firms added to …

Is the SEC's non-GAAP comment letter process effective? Specifically, what are the
determinants of non-GAAP comment letters and how do managers respond? We find that …

We examine the influence of CEOs' equity and cash grants' vesting provisions that are
based on (i) accounting performance metrics prepared under US generally accepted …

Purpose This paper aims to examine the impact of female board directorship on the quality
of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper …