This study examines whether disclosure frequency induced myopia influences the types of firms that go public and their choice of listing exchanges if they decide to do so. We find that the incentive to stay private in order to avoid disclosure frequency induced myopia creates a downward kink in...

This paper examines whether third-party-generated product information on Twitter, once aggregated at the firm level, is predictive of firm-level sales, and if so, what factors determine the cross-sectional variation in the predictive power. First, the predictive power of Twitter comments...

This paper finds that jurisdictional gaps in cryptocurrency regulation, including regulatory uncertainty and the receptiveness of the legal standing, taxation, and anti–money laundering laws, have incremental explanatory power for the cross-jurisdiction price disparity of the same...

This paper suggests a new measure of one aspect of the quality of accruals and earnings. The major benefit of accruals is to reduce timing and mismatching problems in the underlying cash flows. However, accruals accomplish this benefit at the cost of making assumptions and estimates about future...