Standalone corporate social responsibility (CSR) reports vary considerably in the content of
information released due to their voluntary nature. In this study, we develop a disclosure …

We examine the readability of text and the use of numbers in the annual filings and earnings
press releases of foreign firms listed on US stock exchanges. We find that foreign firms …

We study the market's reaction to the disclosure of non‐GAAP earnings measures that are
combined with high impression management. We construct an impression management …

We compare reactions in the prices and trading patterns of common stocks and closed-end
funds (CEFs), securities with substantially different investor clienteles, to the Sept. 11, 2001 …

We survey recent (mainly US) research on the effects of earnings presentation attributes on
manager and user behavior. The literature we discuss relates to three primary earnings …

We examine whether Standard & Poor's (S&P) credit rating action reports contain new
default-related information beyond credit rating actions such as rating changes, credit watch …

This paper estimates the effect of presentation of information on financial markets, using a
natural experiment in prominent “front page” positioning of news on the Bloomberg terminal …

Firms often include summaries with earnings releases. However, manager-generated
summaries may be prone to strategic tone and content management, compared to the …

Prior research has documented that arbitrage activity significantly reduces or eliminates
stock market anomalies. However, if anomalies arise due to unsophisticated investors' …

We define a delayed disclosure ratio (DD) as the fraction of 10-Q financial statement items
that are withheld at the earlier quarterly earnings announcement. We find that higher DD …