This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

This paper reviews, synthesizes, and critiques the capital market literature examining trading
volume around earnings announcements and other financial reports. Our purposes are to …

This study tests the impact of enterprise digital transformation on the information
environment. The results show that while analyst coverage increase significantly and the …

This study posits that security analysts heed corporate social performance information and
factor it into their recommendations to general investors. In particular, as corporate social …

We examine the association between changes in companies' textual risk disclosures in 10-K
filings and changes in stock market and analyst activity around the filings. We find that …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

More than 120 countries require or permit the use of International Financial Reporting
Standards (IFRS) by publicly listed companies on the basis of higher information quality and …

We examine the improvements in forecast accuracy that result from analysts' visits to listed
companies. We find that company visits significantly enhance the accuracy of the analysts' …

This paper develops a taxonomy of research examining the role of financial analysts in
capital markets. The paper builds on the perspectives provided by Schipper [Schipper …

This study provides an economic analysis of the determinants and consequences of
corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we …