Zobrazeno 1 - 10
of 43
pro vyhledávání: '"Arthur Kraft"'
Publikováno v:
European Accounting Review. 30:1013-1042
We study how institutional blockholdings affect firm voluntary disclosure. We document that concentrated institutional ownership reduces firms’ voluntary disclosure measured by the propensity to is...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4418b13fcd88d5ea2b93e3d01162d9dd
https://doi.org/10.1080/09638180.2021.1979418
https://doi.org/10.1080/09638180.2021.1979418
Publikováno v:
The Journal of Law and Economics
We examine how the regulation of financial reporting frequency affects corporate innovation. We use a difference-in-differences approach based on a sample of treatment firms that experience a change in their reporting frequency and matched industry p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b45a8db480df033fa087a9452b32813
https://doi.org/10.1086/708706
https://doi.org/10.1086/708706
Publikováno v:
SSRN Electronic Journal.
We provide evidence that increased reporting frequency enhances the extent to which stock prices guide managers’ investment decisions. Using a generalized difference-in-differences research design, we find the sensitivity of investment to stock pri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6b5f88785b681606472644a88ec6ece
https://doi.org/10.2139/ssrn.3616579
https://doi.org/10.2139/ssrn.3616579
Publikováno v:
The Accounting Review. 93:249-275
Using the transition of U.S. firms from annual reporting to semi-annual reporting and then to quarterly reporting over the period 1950–1970, we provide evidence on the effects of increased reporting frequency on firms' investment decisions. Estimat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8189807c18bb014cabb43a2e7d397f42
https://doi.org/10.2308/accr-51838
https://doi.org/10.2308/accr-51838
Autor:
Mohammad Al-Saidi, Nicholas Apergis, Heli Arminen, Alper Aslan, Daniel Balsalobre-Lorente, Anabel Forte, José A. Fuinhas, Gonzalo Garcia-Donato, Vladimír Hajko, Roula Inglesi-Lotz, Arthur Kraft, John Kraft, Antonio C. Marques, Angeliki N. Menegaki, Maamar Sebri, Muhammad Shahbaz, Aviral K. Tiwari, Ebru Topcu, Stella Tsani, Can T. Tugcu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::13ff71d7c60a61161c5e92e1567c1c11
https://doi.org/10.1016/b978-0-12-812746-9.00016-x
https://doi.org/10.1016/b978-0-12-812746-9.00016-x
Publikováno v:
Scopus-Elsevier
We investigate whether mutual funds engage in tax planning by testing how they respond to changes in the capital gains tax rates. While previous evidence suggests that individual investors time capital gains realizations, mutual fund managers may not
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c91834c416d9ac899fa7b879a4b715d2
https://doi.org/10.17310/ntj.2011.1.05
https://doi.org/10.17310/ntj.2011.1.05
Publikováno v:
Journal of Accounting Research. 45:1081-1114
The test developed in Mishkin [1983] (hereafter, MT) is widely used to test the rational pricing of accounting numbers. However, contrary to the perception in the accounting literature, the exclusion of variables from the MT's forecasting and pricing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::81eaa250d1ba5a7388a013224b0d552c
https://doi.org/10.1111/j.1475-679x.2007.00261.x
https://doi.org/10.1111/j.1475-679x.2007.00261.x
Publikováno v:
Journal of Accounting and Economics. 43:181-217
We examine whether financial reporting frequency affects the speed with which accounting information is reflected in security prices. For a sample of 28,824 reporting-frequency observations from 1950 to 1973, we find little evidence of differences in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ae8944dbd49faa6b3d31c98f07752b9f
https://doi.org/10.1016/j.jacceco.2007.02.001
https://doi.org/10.1016/j.jacceco.2007.02.001
Publikováno v:
SSRN Electronic Journal.
Prior to 2001 companies making initial public offerings in Greece were obliged to include next year’s profit in the new issue prospectuses until the regulations changed to voluntary status. This study takes advantage of these two regulatory regimes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d402d3fede300f933a86b5ff09ded93c
https://doi.org/10.2139/ssrn.2595991
https://doi.org/10.2139/ssrn.2595991