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Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks

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  • Francis, Jennifer
  • Nanda, Dhananjay
  • Wang, Xin
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    File URL: http://www.sciencedirect.com/science/article/B6V87-4K66DP9-1/2/669453545bfdf1a2236cee3c807f639d
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 41 (2006)
    Issue (Month): 3 (September)
    Pages: 271-292

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    Handle: RePEc:eee:jaecon:v:41:y:2006:i:3:p:271-292

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    Web page: http://www.elsevier.com/locate/jae

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    References

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    1. Newey, Whitney K & West, Kenneth D, 1987. "A Simple, Positive Semi-definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix," Econometrica, Econometric Society, Econometric Society, vol. 55(3), pages 703-08, May.
    2. Armando Gomes & Gary Gorton & Leonardo Madureira, 2004. "SEC Regulation Fair Disclosure, Information, and the Cost of Capital," NBER Working Papers 10567, National Bureau of Economic Research, Inc.
    3. Bessembinder, Hendrik, 2003. "Trade Execution Costs and Market Quality after Decimalization," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 38(04), pages 747-777, December.
    4. Warren Bailey & Haitao Li & Connie X. Mao & Rui Zhong, 2003. "Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses," Journal of Finance, American Finance Association, vol. 58(6), pages 2487-2514, December.
    5. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 39(1), pages 163-197, February.
    6. Jacob, John & Lys, Thomas Z. & Neale, Margaret A., 1999. "Expertise in forecasting performance of security analysts," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 28(1), pages 51-82, November.
    7. Fama, Eugene F. & French, Kenneth R., 1993. "Common risk factors in the returns on stocks and bonds," Journal of Financial Economics, Elsevier, Elsevier, vol. 33(1), pages 3-56, February.
    8. Asquith, Paul & Mikhail, Michael B. & Au, Andrea S., 2005. "Information content of equity analyst reports," Journal of Financial Economics, Elsevier, Elsevier, vol. 75(2), pages 245-282, February.
    9. Clement, Michael B., 1999. "Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 27(3), pages 285-303, July.
    10. Gintschel, Andreas & Markov, Stanimir, 2004. "The effectiveness of Regulation FD," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 37(3), pages 293-314, September.
    11. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 35(3), pages 285-314, August.
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    Citations

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    Cited by:
    1. Li Xu & Alex Tang, 2012. "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 27-53, July.
    2. Armando Gomes & Gary Gorton & Leonardo Madureira, 2004. "SEC Regulation Fair Disclosure, Information, and the Cost of Capital," NBER Working Papers 10567, National Bureau of Economic Research, Inc.
    3. Vlittis, Adamos & Charitou, Melita, 2013. "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, Elsevier, vol. 27(1), pages 80-91.
    4. Wu, Hai & Fargher, Neil & Wright, Sue, 2010. "Accounting for investments and the relevance of losses to firm value," The International Journal of Accounting, Elsevier, vol. 45(1), pages 104-127, March.
    5. Anderson, Ronald C. & Reeb, David M. & Zhang, Yuzhao & Zhao, Wanli, 2013. "The efficacy of regulatory intervention: Evidence from the distribution of informed option trading," Journal of Banking & Finance, Elsevier, vol. 37(11), pages 4337-4352.
    6. Michael Grüning, 2011. "Capital Market Implications of Corporate Disclosure: German Evidence," BuR - Business Research, German Academic Association for Business Research, German Academic Association for Business Research, vol. 4(1), pages 48-72, March.
    7. Fernandes, Nuno & Lel, Ugur & Miller, Darius P., 2010. "Escape from New York: The market impact of loosening disclosure requirements," Journal of Financial Economics, Elsevier, Elsevier, vol. 95(2), pages 129-147, February.
    8. repec:eme:mfipps:v:36:y:2010:i:3:p:380-402 is not listed on IDEAS
    9. Harold Mulherin, J., 2007. "Measuring the costs and benefits of regulation: Conceptual issues in securities markets," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 421-437, June.
    10. Liu, Zhen, 2006. "Fair Disclosure and Investor Asymmetric Awareness in Stock Markets," MPRA Paper 917, University Library of Munich, Germany.
    11. Ramnath, Sundaresh & Rock, Steve & Shane, Philip, 2008. "The financial analyst forecasting literature: A taxonomy with suggestions for further research," International Journal of Forecasting, Elsevier, vol. 24(1), pages 34-75.
    12. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 50(2-3), pages 296-343, December.
    13. Kross, William J. & Suk, Inho, 2012. "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 53(1), pages 225-248.

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