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This paper investigates the effect of regulation that mandates open access to information on managers' disclosure choices and investors' reactions to disclosures. The recently passed Regulation FD (Reg FD) requires firms to make material disclosures broadly available. Using a sample of firms...
Persistent link: https://www.econbiz.de/10012714986
Recent advances in information technology allow firms to provide broader access to their disclosures. We examine the determinants and effects of the decision to provide unlimited real-time access to conference calls (i.e., quot;openquot;conference calls). Our evidence suggests that the decision...
Persistent link: https://www.econbiz.de/10012715062
This paper investigates the effect of regulation that mandates open access to information on managers' disclosure choices and investors' reactions to disclosures. The recently passed Regulation FD (Reg FD) requires firms to make material disclosures broadly available. Using a sample of firms...
Persistent link: https://www.econbiz.de/10012757242
Recent advances in information technology allow firms to provide broader access to their disclosures. We examine the determinants and effects of the decision to provide unlimited real-time access to conference calls (i.e., quot;openquot; conference calls). Our evidence suggests that the decision...
Persistent link: https://www.econbiz.de/10012757315
Persistent link: https://www.econbiz.de/10006549125
This paper examines the relation between accounting choice and U.S. institutional investor ownership in non-U.S. firms. We predict that U.S. investors exhibit home bias in their preference for accounting methods conforming to U.S. Generally Accepted Accounting Principles (GAAP) because such...
Persistent link: https://www.econbiz.de/10005193885
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