Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Marcus Kirk"'
Autor:
Marcus Kirk, Jeffery Piao
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1970a5cfdba721774cf76cb358dd0804
https://doi.org/10.2139/ssrn.4141570
https://doi.org/10.2139/ssrn.4141570
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9fbace740e57b7f4ce61bd49eaa536e2
https://doi.org/10.2139/ssrn.4007090
https://doi.org/10.2139/ssrn.4007090
Publikováno v:
The Accounting Review. 95:165-189
We examine whether financial analysts are subject to limited attention. We find that when analysts have another firm in their coverage portfolio announcing earnings on the same day as the sample firm (a “concurrent announcement”), they are less l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e6ec1e283b8fb864aebe4f50dd1f542f
https://doi.org/10.2308/accr-52489
https://doi.org/10.2308/accr-52489
Publikováno v:
SSRN Electronic Journal.
This study establishes the informational value of a firm’s product market competition, a measure derived from narrative disclosures in 10-K filings. Consistent with economic theory predicting faster mean reversion in earnings, we find that product
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55519b5df63ba3194b6edcb450268a4e
https://doi.org/10.2139/ssrn.3728729
https://doi.org/10.2139/ssrn.3728729
Autor:
Stanimir Markov, Marcus Kirk
Publikováno v:
The Accounting Review. 91:1725-1750
Our study introduces analyst/investor days, a new disclosure medium that allows for private interactions with influential market participants. We also highlight interdependencies in the choice and information content of analyst/investor days and conf
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c615d492dac3642f13f47c87e8757dae
https://doi.org/10.2308/accr-51418
https://doi.org/10.2308/accr-51418
Publikováno v:
The Accounting Review. 89:2203-2231
The expectations management literature has so far focused on firms meeting the analyst consensus forecast—the expectations of analysts as a group—at earnings announcements. In this study we argue that investors may use individual analyst forecast
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c0a7243b373705b3480cd25ff3aa27b6
https://doi.org/10.2308/accr-50828
https://doi.org/10.2308/accr-50828
Autor:
Marcus Kirk, James Vincent
Publikováno v:
The Accounting Review. 89:1421-1452
This paper investigates the effect of investments in internal investor relations (IR) departments on firm outcomes. We find that companies initiating internal professional IR experience increases in disclosure, analyst following, institutional invest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::17c98504829722c8530cf1c60b88b741
https://doi.org/10.2308/accr-50724
https://doi.org/10.2308/accr-50724
Publikováno v:
Review of Accounting Studies. 19:628-660
The accounting literature has used the midpoint of range forecasts in various research settings, assuming that the midpoint is the best proxy for managers’ earnings expectations revealed in range forecasts. We argue that given managers’ asymmetri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::608820f402a04bb7326c2c3244d31c5b
https://doi.org/10.1007/s11142-013-9259-2
https://doi.org/10.1007/s11142-013-9259-2
Publikováno v:
SSRN Electronic Journal.
Regulators are not always able to anticipate how mandates will translate to financial reporting practice, particularly when managers are able to exercise reporting discretion. When XBRL, the eXtensible Business Reporting Language, was mandated by the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27826963082c8d78121902e6b4fc4848
https://doi.org/10.2139/ssrn.2826159
https://doi.org/10.2139/ssrn.2826159
Publikováno v:
SSRN Electronic Journal.
We examine how a limited attention effect can directly affect the information processing of a sophisticated market participant. Specifically, we investigate whether analysts respond to earnings announcement events differently if more than one firm in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e896912ecbf5f311edaad648a59b01d8
https://doi.org/10.2139/ssrn.2843829
https://doi.org/10.2139/ssrn.2843829