Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Ian D. Gow"'
Publikováno v:
SSRN Electronic Journal.
Autor:
Ian D. Gow
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Autor:
Ian D. Gow
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Journal of Accounting Research.
We construct a novel measure of disclosure choice by firms. Our measure is computed using linguistic analysis of conference calls to identify whether a manager's response to an analyst question is a “non-answer.” Using our measure, about 11% of a
Publikováno v:
SSRN Electronic Journal.
The lack of board diversity across gender and race has been one of the most controversial topics in corporate board governance in recent years. Given the central role that shareholders have in approving director appointments, we investigate whether s
Publikováno v:
Journal of Accounting Research. 56:85-121
Prior research generally interprets complex language in firms’ disclosures as indicative of managerial obfuscation. However, complex language can also reflect the provision of complex information, e.g., informative technical disclosure. As a conseq
Publikováno v:
SSRN Electronic Journal.
We construct a novel measure of disclosure choice by firms. Our measure is computed using linguistic analysis of conference calls to identify whether a manager’s response to an analyst question is a “non-answer.” Using our measure, about 11% of
Publikováno v:
Journal of Accounting Research. 54:477-523
This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficultie