Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Andrew J. Leone"'
Publikováno v:
Contemporary Accounting Research. 40:765-805
Publikováno v:
The Accounting Review. 97:155-178
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information fr
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Journal of Accounting and Economics. 67:226-253
This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosur
Publikováno v:
SSRN Electronic Journal.
When hiring new workers, employers often screen large numbers of written applications before selecting a subset for more costly, in-person interviews. A large literature suggests that information frictions lead to screening on imperfect quality signa
Publikováno v:
Journal of Accounting and Economics. 71:101355
This study examines changes in SEC enforcement and firm cooperation after the SEC introduced its new cooperation program in 2010. While previous research shows that the SEC penalized cooperative firms prior to 2010, our results suggest that after tha
Publikováno v:
The Accounting Review. 94:337-364
Accounting studies often encounter observations with extreme values that can influence coefficient estimates and inferences. Two widely used approaches to address influential observations in accounting studies are winsorization and truncation. While
Publikováno v:
SSRN Electronic Journal.
This paper examines the interplay between the SEC and misconduct firms under the modified leniency program of 2010. In contrast to prior research that finds the SEC penalizes cooperative violators prior to 2010, we show that the Commission now reward
Publikováno v:
SSRN Electronic Journal.
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information fr
Autor:
Andrew J. Leone, Elaine Henry
Publikováno v:
The Accounting Review. 91:153-178
This study evaluates alternative measures of the tone of financial narrative. We present evidence that word-frequency tone measures based on domain-specific wordlists—compared to general wordlists—better predict the market reaction to earnings an