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The complexity yield puzzle : a textual analysis of municipal bond disclosures

Farrell, Michael; Murphy, Dermot; Painter, Marcus; … - 2023

We study the effect of official statement textual complexity on municipal borrowing costs (yield) through the clientele channel. Theoretically, complexity reduces signal quality for unsophisticated investors, potentially increasing yield. We provide causal evidence of an economically significant...

Persistent link: https://www.econbiz.de/10014425606

Exploring the quality of corporate governance disclosure under an "apply and explain" regime

Gowry, Yuveshna; Soobaroyen, Teerooven; Agathee, Ushad … - In: Corporate governance : international journal of … 23 (2023) 7, pp. 1690-1715

Persistent link: https://www.econbiz.de/10014430946

Corporate internet reporting in Egypt : a pre- and peri-uprising analysis

Ahmed, Ahmed H.; Elmaghrabi, Mohamed; Burton, Bruce G.; … - In: International journal of organizational analysis 31 (2023) 6, pp. 2409-2440

Persistent link: https://www.econbiz.de/10014432149

Do firms follow the SEC's confidential treatment protocols? : evidence from credit agreements

Saavedra, Daniel - In: Review of accounting studies 28 (2023) 3, pp. 1388-1412

Persistent link: https://www.econbiz.de/10014383839

The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies : substantive or symbolic legitimation?

Lodhia, Sumit K.; Kaur, Amanpreet; Kuruppu, Sanjaya … - In: Meditari accountancy research 31 (2023) 6, pp. 1578-1605

Persistent link: https://www.econbiz.de/10014433046

Financial reporting and disclosure practices in China

Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - In: Journal of accounting & economics 76 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014433569

A practical guide to SEC financial reporting and disclosures for successful regulatory crowdfunding

Axelton, Zhuoli; Chandna, Vallari - In: Business horizons 66 (2023) 6, pp. 709-719

Persistent link: https://www.econbiz.de/10014433614

Are there trade-offs with mandating timely disclosure of cybersecurity incidents? : evidence from state-level data breach disclosure laws

Ashraf, Musaib; Jiang, John Xuefeng; Wang, Isabel Yanyan - In: The Journal of finance and data science : JFDS 8 (2022), pp. 202-213

discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with … some mandating disclosure within a deadline while others do not. Exploiting this state-level variation in disclosure … it is used to gather more breach details. Our study highlights the trade-offs of mandating a disclosure deadline for …

Persistent link: https://www.econbiz.de/10014433796

Shareholder litigation risk and the information environment : revisiting evidence from two natural experiments

Boone, Audra L.; Fich, Eliezer; Griffin, Thomas - In: The journal of corporate finance : contracting, … 82 (2023), pp. 1-23

Persistent link: https://www.econbiz.de/10014434940

Does corporate governance quality influence insider trading around private meetings between managers and investors?

Bowen, Robert M.; Dutta, Shantanu; Tang, Songlian; Zhu, … - In: Accounting horizons : a quarterly publication of the … 37 (2023) 3, pp. 27-57

Persistent link: https://www.econbiz.de/10014370648