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Ed deHaan

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. deHaan, Ed & Larcker, David F. & McClure, Charles, 2018. "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers 3741, Stanford University, Graduate School of Business.

    Cited by:

    1. Ringe Wolf-Georg, 2023. "Investor Empowerment for Sustainability," Review of Economics, De Gruyter, vol. 74(1), pages 21-52, April.
    2. Sudam Shingade & Shailesh Rastogi & Venkata Mrudula Bhimavarapu & Abhijit Chirputkar, 2022. "Shareholder Activism and Its Impact on Profitability, Return, and Valuation of the Firms in India," JRFM, MDPI, vol. 15(4), pages 1-20, March.
    3. Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024. "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, vol. 29(3), pages 2031-2081, September.
    4. Hege, Ulrich & Zhang, Yifei, 2022. "Activism Waves and the Market for Corporate Assets," TSE Working Papers 22-1397, Toulouse School of Economics (TSE).
    5. Bessler, Wolfgang & Vendrasco, Marco, 2022. "Corporate control and shareholder activism in Germany: An empirical analysis of hedge fund strategies," International Review of Financial Analysis, Elsevier, vol. 83(C).
    6. Jonghyuk Bae & Natalya Khimich & Sungsoo Kim & Emanuel Zur, 2023. "Can Green Investments Increase Your Green? Evidence from Social Hedge Fund Activists," Journal of Business Ethics, Springer, vol. 187(4), pages 781-801, November.
    7. Saikat Sovan Deb & Huu Nhan Duong & Amanjot Singh & Harminder Singh, 2024. "Does hedge fund activism improve investment efficiency?," Review of Accounting Studies, Springer, vol. 29(3), pages 2551-2577, September.
    8. Desrousseaux, Luc, 2023. "Are activist hedge funds good business advisors?," Economic Modelling, Elsevier, vol. 125(C).
    9. Swanson, Edward P. & Young, Glen M. & Yust, Christopher G., 2022. "Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value," Journal of Corporate Finance, Elsevier, vol. 72(C).
    10. Maffett, Mark & Nakhmurina, Anya & Skinner, Douglas J., 2022. "Importing activists: Determinants and consequences of increased cross-border shareholder activism," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    11. Tang, Tingfeng, 2020. "Hedge fund activism and corporate innovation," Economic Modelling, Elsevier, vol. 85(C), pages 335-348.
    12. Bessler, Wolfgang & Vendrasco, Marco, 2022. "Why do companies become hedge fund targets? Evidence from shareholder activism in Germany," Finance Research Letters, Elsevier, vol. 47(PB).
    13. Ian D. Gow & Sa-Pyung Sean Shin & Suraj Srinivasan, 2024. "Activist directors: determinants and consequences," Review of Accounting Studies, Springer, vol. 29(3), pages 2578-2616, September.
    14. Keusch, Thomas, 2021. "Shareholder Activists and Frictions in the CEO Labor Market," LawFin Working Paper Series 19, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
    15. Christof Beuselinck & Luc Desrousseaux, 2024. "Hedge fund activism and corporate intangible capital investments," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 37-61, July.

  2. Blankespoor, Elizabeth & deHaan, Ed & Zhu, Christina, 2017. "Capital Market Effects of Media Synthesis and Dissemination: Evidence from Robo-Journalism," Research Papers 3490, Stanford University, Graduate School of Business.

    Cited by:

    1. Frank D. Hodge & Kim I. Mendoza & Roshan K. Sinha, 2021. "The Effect of Humanizing Robo‐Advisors on Investor Judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 770-792, March.
    2. Bhardwaj, Arti & Imam, Shahed, 2019. "The tone and readability of the media during the financial crisis: Evidence from pre-IPO media coverage," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 40-48.
    3. Lawrence, Alastair & Ryans, James & Sun, Estelle & Laptev, Nikolay, 2018. "Earnings announcement promotions: A Yahoo Finance field experiment," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 399-414.

Articles

  1. Ed deHaan & Ties de Kok & Dawn Matsumoto & Edgar Rodriguez-Vazquez, 2023. "How Resilient Are Firms’ Financial Reporting Processes?," Management Science, INFORMS, vol. 69(4), pages 2536-2545, April.

    Cited by:

    1. Kelley, Stacie O. & Lewellen, Christina M. & Lynch, Daniel P. & Samuel, David M.P., 2024. "“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?," Journal of Accounting and Economics, Elsevier, vol. 77(2).

  2. ED deHAAN & NAN LI & FRANK S. ZHOU, 2023. "Financial Reporting and Employee Job Search," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 571-617, May.

    Cited by:

    1. Nan Li, 2025. "Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms," Review of Accounting Studies, Springer, vol. 30(1), pages 384-435, March.
    2. Ciao-Wei Chen & Laura Yue Li, 2023. "Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability," Review of Accounting Studies, Springer, vol. 28(3), pages 1316-1353, September.
    3. Adwan, Sami & Goncharenko, Galina & Liu, Siwen, 2024. "The impact of employee satisfaction on company's labour investment efficiency," International Review of Financial Analysis, Elsevier, vol. 96(PA).
    4. Jung Ho Choi & Brandon Gipper & Sara Malik, 2023. "Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(4), pages 1109-1158, September.
    5. Frank Weikai Li & Baolian Wang, 2025. "The gender effects of COVID: evidence from equity analysts," Review of Accounting Studies, Springer, vol. 30(2), pages 1683-1715, June.
    6. Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2023. "Not just for investors: The role of earnings announcements in guiding job seekers," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    7. Choi, Jung Ho & Gipper, Brandon, 2024. "Fraudulent financial reporting and the consequences for employees," Journal of Accounting and Economics, Elsevier, vol. 78(1).

  3. deHaan, Ed & Li, Jiacui & Watts, Edward M., 2023. "Retail bond investors and credit ratings," Journal of Accounting and Economics, Elsevier, vol. 76(1).

    Cited by:

    1. Chen, Yajing & Wu, Zhimin & Wang, Yunlong, 2024. "Omnichannel product selection and shelf space planning optimization," Omega, Elsevier, vol. 127(C).
    2. Stefan J. Huber & Chongho Kim & Edward M. Watts, 2024. "Earnings News and Over‐the‐Counter Markets," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 701-735, May.
    3. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.

  4. deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina, 2021. "Obfuscation in mutual funds," Journal of Accounting and Economics, Elsevier, vol. 72(2).

    Cited by:

    1. Yevgeny Mugerman & Nadav Steinberg, 2024. "How Do Mutual Fund Management Fee Changes Impact Mutual Fund Flows," Bank of Israel Working Papers 2024.12, Bank of Israel.
    2. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
    3. Badenhoop, Nikolai & Mücke, Christian, 2025. "Do investors care about sustainable investment targets? An assessment using the sustainable finance disclosure regulation," SAFE Working Paper Series 457, Leibniz Institute for Financial Research SAFE.
    4. Aktas, Nihat & de Bodt, Eric & Dogan, Can Deniz, 2025. "Do investor reactions to merger announcements shape the writing of SEC filings?," The British Accounting Review, Elsevier, vol. 57(3).
    5. Martin Hibbeln & Werner Osterkamp, 2024. "Simple is simply not enough—features versus labels of complex financial securities," Review of Derivatives Research, Springer, vol. 27(2), pages 113-150, July.
    6. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
    7. Rabab Abouarab & Tapas Mishra & Simon Wolfe, 2025. "Spotting Portfolio Greenwashing in Environmental Funds," Journal of Business Ethics, Springer, vol. 197(4), pages 811-839, April.
    8. Antoine Baena & Thomas Garcia, 2023. "Swing Pricing et dynamique des flux au regard de la crise Covid-19," Working papers 914, Banque de France.
    9. Matthias Breuer & Ed Dehaan, 2024. "Using and Interpreting Fixed Effects Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(4), pages 1183-1226, September.
    10. Allison Nicoletti & Christina Zhu, 2023. "Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(5), pages 1827-1871, December.

  5. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).

    Cited by:

    1. Hagenberg, Thomas C., 2025. "Transaction-level transparency and portfolio mimicking," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    2. Li, Lin & Liu, Kunyu & Li, Guoping, 2024. "What can analyst forecasts tell us about imperfect information?," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1059-1073.
    3. Hao Xue, 2025. "Investors’ information acquisition and the manager’s value-risk tradeoff," Review of Accounting Studies, Springer, vol. 30(1), pages 776-812, March.
    4. Zachary King & Thomas J. Linsmeier & Daniel D. Wangerin, 2024. "Differences in the value relevance of identifiable intangible assets," Review of Accounting Studies, Springer, vol. 29(4), pages 3838-3886, December.
    5. Guo, Shijun & Hu, Fang, 2025. "Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(1).
    6. Caleb Rawson & Stephen P. Rowe, 2024. "The power of not trading: Evidence from index fund ownership," Review of Accounting Studies, Springer, vol. 29(1), pages 388-422, March.
    7. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    8. Duan, Huayou & Zhao, Chenchen & Wang, Lu & Liu, Guangqiang, 2024. "The relationship between renewable energy attention and volatility: A HAR model with markov time-varying transition probability," Research in International Business and Finance, Elsevier, vol. 71(C).
    9. Liang, Qingwen & Yin, Yugang & Liu, Yahui & Zhao, Qicheng, 2024. "Narrative R&D disclosure and bank loans: Evidence from China," Finance Research Letters, Elsevier, vol. 62(PB).
    10. Bachner, Felix, 2025. "Decoding market reactions: Analysis of divergent signals of ESG ratings," International Review of Financial Analysis, Elsevier, vol. 103(C).
    11. Mariia Kosar & Sergei Mikhalishchev, 2022. "Inattentive Price Discovery in ETFs," CERGE-EI Working Papers wp735, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    12. Cuñat, Vicente & Xu, Moqi, 2025. "Timing complex news to target attention," LSE Research Online Documents on Economics 122380, London School of Economics and Political Science, LSE Library.
    13. Ya-Guang Du & Shu Li & Nan-Ting Kuo & Dan Li, 2025. "Does the annual report readability improve corporate R&D investment? Evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 440-460, June.
    14. Albuquerque, Ana & Carter, Mary Ellen & Guo, Zhe (Michael) & Lynch, Luann J., 2025. "Complexity of CEO compensation packages," Journal of Accounting and Economics, Elsevier, vol. 79(1).
    15. Blankespoor, Elizabeth, 2022. "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    16. Jonas Heese & Joseph Pacelli, 2024. "The monitoring role of social media," Review of Accounting Studies, Springer, vol. 29(2), pages 1666-1706, June.
    17. Darren Bernard & Elsa Maria Juliani & Alastair Lawrence, 2024. "Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19," Review of Accounting Studies, Springer, vol. 29(4), pages 3176-3217, December.
    18. Wang, Yulan & Li, Jinglin & Zhou, Bing & Wang, Jiayi, 2025. "Does having an official internet platform improve firms’ investment efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
    19. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    20. Bazrafshan, Ebrahim, 2023. "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, vol. 58(PC).
    21. Travis Dyer & Eunjee Kim, 2021. "Anonymous Equity Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(2), pages 575-611, May.
    22. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
    23. Jeremy Michels, 2025. "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, vol. 30(1), pages 575-610, March.
    24. Wang, Wenzhao & Duxbury, Darren, 2021. "Institutional investor sentiment and the mean-variance relationship: Global evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 191(C), pages 415-441.
    25. Sandra Chrzan & Christiane Pott, 2024. "Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1511-1548, November.
    26. Yan Han & Xin Cui & Gloria Y. Tian & Peipei Wang, 2023. "Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements," Australian Accounting Review, CPA Australia, vol. 33(1), pages 66-85, March.
    27. Song, Qian & Holland, Kevin, 2023. "The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    28. Acheampong, Albert & Elshandidy, Tamer, 2024. "Do social and environmental disclosures impact information asymmetry?," Economics Letters, Elsevier, vol. 234(C).
    29. Lan, Jing & Zhai, Tianchang & Sun, Xue & Liu, Zhen & Lu, Lu, 2025. "Environmental information disclosure and carbon emission efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
    30. Nicholas Guest & Jaewoo Kim, 2024. "The media response to a loss of analyst coverage," Review of Accounting Studies, Springer, vol. 29(4), pages 3752-3787, December.
    31. Ryan McDonough & Venky Nagar & Jordan Schoenfeld, 2024. "Voluntary disclosures by activist investors: the role of activist expectations," Review of Accounting Studies, Springer, vol. 29(3), pages 2031-2081, September.
    32. Anthony Welsch & Braden Williams & Lillian Mills, 2025. "Do accounting earnings provide useful information for state tax revenue forecasts?," Review of Accounting Studies, Springer, vol. 30(1), pages 813-859, March.
    33. Zhao, Ningru & Liu, Lanlan & Chen, Conghui, 2025. "Investors' opinion divergence, uncertainty resolution and market reactions to earnings news: Evidence from social media," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    34. Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023. "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    35. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
    36. Ren, Shenggang & Wu, Yanping & Zhao, Li & Du, Lei, 2024. "Third-party environmental information disclosure and firms' carbon emissions," Energy Economics, Elsevier, vol. 131(C).
    37. Rong Gong, 2023. "How firms respond to external valuation: Evidence from the monitoring role of media," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4657-4681, December.
    38. Haiyuan Yin & Xiangmiao Hu, 2024. "The impact of mainstream financial press attention on stock pricing efficiency in the China stock market," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 773-796, July.
    39. Du, Kai & Song, Jinyuan, 2022. "The impact of geotargeting on household information acquisition: Evidence from a Google News redesign," Research Policy, Elsevier, vol. 51(10).
    40. Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022. "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    41. Harris, Ling L. & Wang, Elaine Y., 2024. "The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    42. Migliavacca, Alessandro, 2024. "Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    43. Wang, Maochuan & Yan, Youliang, 2023. "The dark side of investor interactive platforms: Evidence from corporate investment efficiency," Finance Research Letters, Elsevier, vol. 57(C).
    44. Li, Ying & Huang, Qianqian & Yuan, Tao, 2025. "Corporate voluntary disclosure via WeChat," Journal of Banking & Finance, Elsevier, vol. 176(C).
    45. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2025. "Accounting comparability between M&A bidders and targets and deal outcome," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 99(C).
    46. Aghamolla, Cyrus & Smith, Kevin, 2023. "Strategic complexity in disclosure," Journal of Accounting and Economics, Elsevier, vol. 76(2).
    47. Liang, Qingwen & Huang, Wan, 2025. "The impact of narrative R&D disclosures on bond issuance spreads of Chinese firms," International Review of Economics & Finance, Elsevier, vol. 102(C).
    48. Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
    49. Akey, Pat & Grégoire, Vincent & Martineau, Charles, 2022. "Price revelation from insider trading: Evidence from hacked earnings news," Journal of Financial Economics, Elsevier, vol. 143(3), pages 1162-1184.
    50. Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran, 2020. "Can social media distort price discovery? Evidence from merger rumors," Journal of Accounting and Economics, Elsevier, vol. 70(1).
    51. He, Na & He, Ling & Yang, Junjie & Zhu, Heng, 2025. "The dark side of corporate digital transformation: Evidence from corporate bribery," International Review of Financial Analysis, Elsevier, vol. 105(C).
    52. Natee Amornsiripanitch & Zeqiong Huang & David Kwon & Jinjie Lin, 2022. "Net Income Measurement, Investor Inattention, and Firm Decisions," Working Papers 22-05, Federal Reserve Bank of Philadelphia.
    53. Dong, Wenyi & Gao, Xin & Li, Donghui & Yang, Shijie, 2024. "Information centralization and stock price crash risk: Cross-country evidence," International Review of Financial Analysis, Elsevier, vol. 96(PA).
    54. Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025. "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, vol. 30(3), pages 2468-2507, September.
    55. Chen, Jean Jinghan & Song, Peiyang & Loi, Fai Lim, 2024. "Strategic forward-looking nonearnings disclosure and overinvestment," The British Accounting Review, Elsevier, vol. 56(6).
    56. Dyer, Travis A., 2021. "The demand for public information by local and nonlocal investors: Evidence from investor-level data," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    57. Bertomeu, Jeremy, 2023. "Managers’ choice of disclosure complexity," Journal of Accounting and Economics, Elsevier, vol. 76(2).
    58. deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina, 2021. "Obfuscation in mutual funds," Journal of Accounting and Economics, Elsevier, vol. 72(2).
    59. Dyer, Travis & Guest, Nicholas & Yu, Elisha, 2025. "New accounting standards and the performance of quantitative investors," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    60. Alan D. Jagolinzer, 2024. "Market and regulatory implications of social identity cohorts: a discussion of crypto influencers," Review of Accounting Studies, Springer, vol. 29(3), pages 2298-2317, September.
    61. deHaan, Ed & Lawrence, Alastair & Litjens, Robin, 2023. "Measurement Error in Google Ticker Search," Other publications TiSEM d256d897-0239-4e66-b2b0-f, Tilburg University, School of Economics and Management.
    62. Mirko Heinle & Delphine Samuels & Daniel Taylor, 2023. "Disclosure Substitution," Management Science, INFORMS, vol. 69(8), pages 4774-4789, August.
    63. R. L. N. Murthy & Hardeep Singh Mundi, 2023. "Stock Return Synchronicity and Profitability: Evidence from India," Paradigm, , vol. 27(1), pages 47-59, June.
    64. Kaiyuan Yang & Xiaoyan Huo & Zhaoyu Sun & Peigong Li & Stavros Sindakis & Saloome Showkat, 2024. "Investigating The Role of Accounting Information Comparability in Mitigating Stock Price Crash Risk: Evidence from China’s Knowledge-Based Economy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 10022-10056, September.
    65. Shibo Bian & Iftekhar Hasan & Xunxiao Wang & Zhipeng Yan, 2024. "Do markets value manager-investor interaction quality? Evidence from IPO returns," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 599-632, August.
    66. Wael Dammak & Nahla Boutouria & Salah Ben Hamad & Christian de Peretti, 2023. "Investor behavior in the currency option market during the COVID-19 pandemic," Post-Print hal-04875460, HAL.
    67. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2023. "Bloated Disclosures: Can ChatGPT Help Investors Process Information?," Papers 2306.10224, arXiv.org, revised Oct 2025.
    68. Kim, Tae-Nyun & Xie, Yutong, 2023. "Off-balance sheet disclosure and leverage adjustment speed," Finance Research Letters, Elsevier, vol. 51(C).
    69. Jackie Zhanbiao Li & Saeed Awadh Bin-Nashwan & Yingqian Lao & Chai Lee Goi & Yew Hua Ling, 2025. "Unraveling the impact of social media on accounting information disclosure: does government supervision matter?," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-16, December.
    70. deHaan, Ed & Li, Jiacui & Watts, Edward M., 2023. "Retail bond investors and credit ratings," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    71. Yihui Pan & Elena S. Pikulina & Stephan Siegel & Tracy Yue Wang, 2022. "Do Equity Markets Care about Income Inequality? Evidence from Pay Ratio Disclosure," Journal of Finance, American Finance Association, vol. 77(2), pages 1371-1411, April.
    72. Georg Reischauer & Thomas Hess & Thorsten Sellhorn & Erik Theissen, 2024. "Transparency in an Age of Digitalization and Responsibility," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 483-494, December.
    73. Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024. "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    74. Oesch, David & Walser, Tanja, 2025. "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, vol. 92(C).
    75. Yang, Chao & Song, Di & Su, Yuhan, 2024. "The Low-carbon city pilot policy and trade credit financing: Evidence from China," Finance Research Letters, Elsevier, vol. 66(C).
    76. Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023. "Corporate political activism and information transfers," Working Papers 334, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    77. Farrell, Michael & Murphy, Dermot & Painter, Marcus & Zhang, Guangli, 2023. "The complexity yield puzzle: A textual analysis of municipal bond disclosures," Working Papers 338, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    78. Yin, Libo & Zhu, Xiaoye, 2025. "Investor–firm interactions versus investor–investor interactions: Which enhances investor learning better?," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    79. Vanessa Flagmeier & Jens Müller, 2024. "Tax Loss Carryforward Disclosure," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 495-532, December.
    80. Zhao, Wenzhuo & Qin, Luohan & Zhao, Yali & Zuo, Jingjing, 2024. "Social media coverage and perk consumption: Agency view or efficiency view?," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 1058-1073.
    81. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
    82. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    83. Marcus Kirk & Zhenhao Jeffery Piao, 2025. "Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns," Review of Accounting Studies, Springer, vol. 30(2), pages 1136-1174, June.
    84. Mansouri, Sasan, 2021. "Does firm's silence drive media's attention away?," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242433, Verein für Socialpolitik / German Economic Association.
    85. Autore, Donald & Chen, Huimin (Amy) & Clarke, Nicholas & Lin, Jingrong, 2024. "Blockchain and earnings management: Evidence from the supply chain," The British Accounting Review, Elsevier, vol. 56(4).
    86. Hunter Ng, 2024. "Strategic Control of Facial Expressions by the Fed Chair," Papers 2410.20214, arXiv.org.
    87. Li, Yi & Wang, Pengfei & Zhang, Wei, 2023. "Individual investors matter: The effect of investor-firm interactions on corporate earnings management," Journal of Corporate Finance, Elsevier, vol. 83(C).
    88. Jerry W. Chen & Eunice S. Khoo & Zihang Peng, 2023. "Climate change disclosure and the information environment in the initial public offering market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 907-952, April.
    89. Bertomeu, Jeremy, 2024. "Disclosure paternalism," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    90. Mohamed Samy El-Deeb & Mohamed Fathy Allam, 2024. "The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt," Future Business Journal, Springer, vol. 10(1), pages 1-15, December.
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    138. Linying Lv, 2024. "The Value of Information from Sell-side Analysts," Papers 2411.13813, arXiv.org, revised Jun 2025.
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    141. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
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    145. Blanco, Ivan & Martin-Flores, Jose M. & Remesal, Alvaro, 2024. "Climate shocks, institutional investors, and the information content of stock prices," Journal of Corporate Finance, Elsevier, vol. 86(C).
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  6. Ed deHaan & David Larcker & Charles McClure, 2019. "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, vol. 24(2), pages 536-569, June.
    See citations under working paper version above.
  7. Elizabeth Blankespoor & Ed Dehaan & John Wertz & Christina Zhu, 2019. "Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(1), pages 53-84, March.

    Cited by:

    1. Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022. "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, vol. 72(C).
    2. Brad M. Barber & Xing Huang & Philippe Jorion & Terrance Odean & Christopher Schwarz, 2024. "A (Sub)penny for Your Thoughts: Tracking Retail Investor Activity in TAQ," Journal of Finance, American Finance Association, vol. 79(4), pages 2403-2427, August.
    3. Cong, Yunyu & Sun, Fangfang & Wang, Fusheng & Ye, Qiang, 2022. "Information assimilation and stock return synchronicity: Evidence from an investor relations management platform," Emerging Markets Review, Elsevier, vol. 53(C).
    4. Cho, Hyunkwon & Choi, Ga-Young & Lee, Joonil, 2023. "The impact of internet articles on investor trading decisions by investor types: Evidence from Korean stock market," Finance Research Letters, Elsevier, vol. 56(C).
    5. Blankespoor, Elizabeth, 2022. "Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    6. David Ardia & Cl'ement Aymard & Tolga Cenesizoglu, 2024. "Revisiting Boehmer et al. (2021): Recent Period, Alternative Method, Different Conclusions," Papers 2403.17095, arXiv.org.
    7. Wang, Yulan & Li, Jinglin & Zhou, Bing & Wang, Jiayi, 2025. "Does having an official internet platform improve firms’ investment efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
    8. Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos, 2022. "Earnings announcement return extrapolation," Review of Accounting Studies, Springer, vol. 27(1), pages 185-230, March.
    9. W. Brooke Elliott & Brian T. Gale & Jessen L. Hobson, 2022. "The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 1049-1083, June.
    10. Jeremy Michels, 2025. "Retail investor trade and the pricing of earnings," Review of Accounting Studies, Springer, vol. 30(1), pages 575-610, March.
    11. Song, Jun Myung & Zhang, Bohui & Ruf, Thomas, 2025. "Political relations and media coverage," Journal of Banking & Finance, Elsevier, vol. 171(C).
    12. Zhang, Yin & Peng, Hongxing & Liu, Tingli & Xie, Kehuang, 2024. "Corporate innovation and analysts’ estimates of the cost of equity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 83-101.
    13. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2024. "Financial Statement Analysis with Large Language Models," Papers 2407.17866, arXiv.org, revised Feb 2025.
    14. Harris, Ling L. & Wang, Elaine Y., 2024. "The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    15. Xiaofeng Liu & Zhi Wang & Shichi Ren, 2024. "Investor–Firm Interactions and Corporate ESG Performance: Evidence from China," Sustainability, MDPI, vol. 16(24), pages 1-33, December.
    16. Wang, Maochuan & Yan, Youliang, 2023. "The dark side of investor interactive platforms: Evidence from corporate investment efficiency," Finance Research Letters, Elsevier, vol. 57(C).
    17. Bushee, Brian & Cedergren, Matthew & Michels, Jeremy, 2020. "Does the media help or hurt retail investors during the IPO quiet period?," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    18. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
    19. Brian Gibbons & Peter Iliev & Jonathan Kalodimos, 2021. "Analyst Information Acquisition via EDGAR," Management Science, INFORMS, vol. 67(2), pages 769-793, February.
    20. Dong, Wenyi & Gao, Xin & Li, Donghui & Yang, Shijie, 2024. "Information centralization and stock price crash risk: Cross-country evidence," International Review of Financial Analysis, Elsevier, vol. 96(PA).
    21. Charles G. McClure & Shawn X. Shi & Edward M. Watts, 2025. "Information acquisition costs and price informativeness: global evidence," Review of Accounting Studies, Springer, vol. 30(3), pages 2468-2507, September.
    22. Ruan, Lei & Li, Jianing & Huang, Siqi, 2025. "ESG rating adjustment and capital market pricing efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
    23. Tim Martens, 2023. "The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall," Review of Accounting Studies, Springer, vol. 28(1), pages 237-264, March.
    24. Marcus Kirk & Zhenhao Jeffery Piao, 2025. "Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns," Review of Accounting Studies, Springer, vol. 30(2), pages 1136-1174, June.
    25. Li, Yi & Wang, Pengfei & Zhang, Wei, 2023. "Individual investors matter: The effect of investor-firm interactions on corporate earnings management," Journal of Corporate Finance, Elsevier, vol. 83(C).
    26. Alexander Nekrasov & Siew Hong Teoh & Shijia Wu, 2022. "Visuals and attention to earnings news on twitter," Review of Accounting Studies, Springer, vol. 27(4), pages 1233-1275, December.
    27. Sophia Zhengzi Li & Zeyao Luan, 2025. "News-based investor disagreement and stock returns," Review of Accounting Studies, Springer, vol. 30(3), pages 2312-2375, September.
    28. Li, Qianqian & Watts, Edward M. & Zhu, Christina, 2024. "Retail investors and ESG news," Journal of Accounting and Economics, Elsevier, vol. 78(2).
    29. Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023. "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, vol. 78(C).
    30. Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022. "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 74(1).
    31. Michelle Hutchens & Sonja O. Rego & Brian Williams, 2024. "The impact of standard setting on individual investors: evidence from SFAS 109," Review of Accounting Studies, Springer, vol. 29(2), pages 1407-1455, June.
    32. Golez, Benjamin & Kelly, Peter & Matthies, Ben, 2025. "FOMC news and segmented markets," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    33. Alper Darendeli, 2025. "How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets," Review of Accounting Studies, Springer, vol. 30(2), pages 1222-1266, June.
    34. Zheng Lei & Guo Xuemeng & Fu Xiangfei, 2022. "How Does Analyst Coverage Affect Corporate Social Responsibility? Evidence from China," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 58(7), pages 2036-2049, May.
    35. Jung Koo Kang & Lorien Stice‐Lawrence & Yu Ting Forester Wong, 2021. "The Firm Next Door: Using Satellite Images to Study Local Information Advantage," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(2), pages 713-750, May.
    36. Elizabeth Blankespoor, 2019. "The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(4), pages 919-967, September.
    37. Wang, Haijun & Jiao, Shuaipeng & Sun, Guanglin, 2024. "Investor interaction and the valuation of listed companies," Research in International Business and Finance, Elsevier, vol. 67(PB).
    38. Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025. "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, vol. 73(PB).
    39. Christine Cuny & Omri Even‐Tov & Edward M. Watts, 2021. "From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 215-242, March.
    40. Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
    41. Ma, Xuejiao & Ma, Xiaojun & Fei, Wei & Jiang, Qichuan & Qin, Wen, 2025. "Is more always better? Investor-firm interactions, market competition and innovation performance of firms," Technological Forecasting and Social Change, Elsevier, vol. 210(C).
    42. Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2023. "Not just for investors: The role of earnings announcements in guiding job seekers," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    43. Lili Dai & Rui Shen & Bohui Zhang, 2021. "Does the media spotlight burn or spur innovation?," Review of Accounting Studies, Springer, vol. 26(1), pages 343-390, March.
    44. ED deHAAN & NAN LI & FRANK S. ZHOU, 2023. "Financial Reporting and Employee Job Search," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 571-617, May.
    45. Mustafa K. Yılmaz & Mine Aksoy & Tankut T. Çelik, 2020. "Market reaction to regulatory policy changes in financial statements filings: evidence from Turkey," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 567-605, December.
    46. Huang, Li & Liu, Jinsong & Shi, Jing & Ying, Qianwei, 2024. "Retail investors matter: The value of corporate interactions," Research in International Business and Finance, Elsevier, vol. 69(C).

  8. Elizabeth Blankespoor & Ed deHaan & Christina Zhu, 2018. "Capital market effects of media synthesis and dissemination: evidence from robo-journalism," Review of Accounting Studies, Springer, vol. 23(1), pages 1-36, March.

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    1. Chan, Kam C. & Chen, Liangyin & Huang, Jun & Li, Ya, 2025. "Does FinTech coverage improve the pricing efficiency of capital market? Evidence from China," Journal of Banking & Finance, Elsevier, vol. 172(C).
    2. Xiahua Wei & Ming Fan & Weijia You & Yong Tan, 2021. "An Empirical Study of the Dynamic and Differential Effects of Prefunding," Production and Operations Management, Production and Operations Management Society, vol. 30(5), pages 1331-1349, May.
    3. Dong, Qingkai & Raghunandan, Aneesh & Rajgopal, Shivaram, 2024. "When do firms deliver on the jobs they promise in return for state aid?," LSE Research Online Documents on Economics 120058, London School of Economics and Political Science, LSE Library.
    4. Kim, Min & Stice, Derrald & Stice, Han & White, Roger M., 2021. "Stop the presses! Or wait, we might need them: Firm responses to local newspaper closures and layoffs," Journal of Corporate Finance, Elsevier, vol. 69(C).
    5. Samuels, Delphine & Taylor, Daniel J. & Verrecchia, Robert E., 2021. "The economics of misreporting and the role of public scrutiny," Journal of Accounting and Economics, Elsevier, vol. 71(1).
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  9. Ed Dehaan & Joshua Madsen & Joseph D. Piotroski, 2017. "Do Weather‐Induced Moods Affect the Processing of Earnings News?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 55(3), pages 509-550, June.

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    73. Chen, Xin, 2021. "Lunar eclipses, analyst sentiment, and earnings forecasts: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 76(C), pages 1007-1024.
    74. S. P. Kothari & Charles Wasley, 2019. "Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(5), pages 1117-1159, December.
    75. Peng-Chia Chiu & Ben Lourie & Alexander Nekrasov & Siew Hong Teoh, 2021. "Cater to Thy Client: Analyst Responsiveness to Institutional Investor Attention," Management Science, INFORMS, vol. 67(12), pages 7455-7471, December.
    76. Vacca, Matteo, 2024. "Panic herding: Analysts' COVID-19 experiences and the interpretation of earnings news," Journal of Economics and Business, Elsevier, vol. 132(C).
    77. Addoum, Jawad M. & Ng, David T. & Ortiz-Bobea, Ariel, 2023. "Temperature shocks and industry earnings news," Journal of Financial Economics, Elsevier, vol. 150(1), pages 1-45.
    78. Du, Mengqiao, 2023. "Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    79. Xiaolu Hu & Angel Zhong & Youdan Cao & Wenlan Wang, 2024. "The impact of air pollution on cost of debt: Evidence from corporate bond markets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3495-3533, December.
    80. Cao, June & Li, Wenwen & Bilokha, Alona, 2022. "Low-carbon city initiatives and analyst behaviour: A quasi-natural experiment," Journal of Financial Stability, Elsevier, vol. 62(C).
    81. Chen, Xiao & Guo, Gangxing, 2024. "Air pollution and online lender behavior: Evidence from Chinese peer-to-peer lending," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
    82. Liu, Lihua & Kong, Dongmin, 2024. "Epidemic experience, analyst sentiment, and earnings forecasts: Evidence from SARS exposure," The British Accounting Review, Elsevier, vol. 56(6).

  10. deHaan, Ed & Kedia, Simi & Koh, Kevin & Rajgopal, Shivaram, 2015. "The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 65-96.

    Cited by:

    1. Jagan Krishnan & Jayanthi Krishnan & Steven A. Maex, 2024. "Does audit firm hiring of former PCAOB personnel improve audit quality?," Review of Accounting Studies, Springer, vol. 29(4), pages 3130-3175, December.
    2. Kuvvet, Emre & Maskara, Pankaj Kumar, 2018. "Former members of the U.S. Congress and fraud enforcement: Does it help to have politically connected friends on the board?," The Quarterly Review of Economics and Finance, Elsevier, vol. 70(C), pages 77-89.
    3. Gow, Ian D. & Wahid, Aida Sijamic & Yu, Gwen, 2018. "Managing reputation: Evidence from biographies of corporate directors," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 448-469.
    4. Kempf, Elisabeth, 2020. "The job rating game: Revolving doors and analyst incentives," Journal of Financial Economics, Elsevier, vol. 135(1), pages 41-67.
    5. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, C.E.P.R. Discussion Papers.
    6. Jonas Heese & Gerardo Pérez-Cavazos & Andreya Pérez-Silva, 2024. "Human bias in the oversight of firms: evidence from workplace safety violations," Review of Accounting Studies, Springer, vol. 29(4), pages 3413-3448, December.
    7. Trevor Incerti, 2025. "How firms, bureaucrats, and ministries benefit from the revolving door: Evidence from Japan," Papers 2509.22173, arXiv.org.
    8. Donelson, Dain C. & Kubic, Matthew & Toynbee, Sara, 2024. "The SEC's September spike: Regulatory inconsistency within the fiscal year," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    9. Alessandro De Chiara & Marco A. Schwarz, 2020. "A Dynamic Theory of Regulatory Capture," Working Papers 2020-12, Faculty of Economics and Statistics, Universität Innsbruck.
    10. Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023. "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, vol. 76(1).
    11. Moehrle, Stephen R. & Franzen, Laurel & Meckfessel, Michele & Reynolds-Moehrle, Jennifer, 2016. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 96-108.
    12. Horton, Joanne & Serafeim, George & Wu, Shan, 2017. "Career concerns of banking analysts," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 231-252.
    13. Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang, 2020. "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 199-235, March.
    14. Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    15. Holzman, Eric R. & Marshall, Nathan T. & Schmidt, Brent A., 2024. "When are firms on the hot seat? An analysis of SEC investigation preferences," Journal of Accounting and Economics, Elsevier, vol. 77(1).
    16. Jian Zhang & Ningzhi Wang & Xinyu Zhu & Xiao Yi, 2024. "Does the supply of tax information affect financial restatements? Evidence from the launch of Taxation Administration Information System III in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
    17. Mehta, Mihir N. & Zhao, Wanli, 2020. "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, vol. 69(2).
    18. Jongsub Lee & Tao Li & Donghwa Shin, 2022. "The Wisdom of Crowds in FinTech: Evidence from Initial Coin Offerings," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 11(1), pages 1-46.
    19. Kempf, Elisabeth, 2017. "The Job Rating Game: The Effects of Revolving Doors on Analyst Incentives," Working Papers 258, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    20. Jonas Heese, 2022. "Does Industry Employment of Active Regulators Weaken Oversight?," Management Science, INFORMS, vol. 68(12), pages 9198-9218, December.
    21. Josafat I. Hernández Cervantes, 2024. "Moral decay, inequality, and the perception of corruption: the reproduction of bribery as a social norm," Mind & Society: Cognitive Studies in Economics and Social Sciences, Springer;Fondazione Rosselli, vol. 23(1), pages 123-143, December.
    22. Wang, Ping & Wang, Xiaochun & Wu, Jie, 2023. "Executives' regulatory experiences and corporate social responsibility," Finance Research Letters, Elsevier, vol. 55(PB).
    23. Sophie A. Shive & Margaret M. Forster, 2017. "The Revolving Door for Financial Regulators," Review of Finance, European Finance Association, vol. 21(4), pages 1445-1484.
    24. Adam William Chalmers & Robyn Klingler‐Vidra & Alfio Puglisi & Lisa Remke, 2022. "In and out of revolving doors in European Union financial regulatory authorities," Regulation & Governance, John Wiley & Sons, vol. 16(4), pages 1233-1249, October.
    25. Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021. "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    26. Silano, Filippo, 2022. "Revolving doors in government debt management," ILE Working Paper Series 61, University of Hamburg, Institute of Law and Economics.
    27. Luechinger, Simon & Moser, Christoph, 2020. "The European Commission and the revolving door," European Economic Review, Elsevier, vol. 127(C).
    28. Schantl, Stefan F. & Wagenhofer, Alfred, 2020. "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, vol. 70(1).
    29. Hayes, Rachel M., 2015. "Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015)," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 1-7.
    30. Silano, Filippo, 2022. "The effectiveness of revolving door laws: Evidence from government debt management," ILE Working Paper Series 63, University of Hamburg, Institute of Law and Economics.
    31. Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
    32. Hills, Robert & Kubic, Matthew & Mayew, William J., 2021. "State sponsors of terrorism disclosure and SEC financial reporting oversight," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    33. Asai, Kentaro & Kawai, Kei & Nakabayashi, Jun, 2021. "Regulatory capture in public procurement: Evidence from revolving door bureaucrats in Japan," Journal of Economic Behavior & Organization, Elsevier, vol. 186(C), pages 328-343.

  11. deHaan, Ed & Shevlin, Terry & Thornock, Jacob, 2015. "Market (in)attention and the strategic scheduling and timing of earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 36-55.

    Cited by:

    1. Autore, Don M. & Jiang, Danling, 2019. "The preholiday corporate announcement effect," Journal of Financial Markets, Elsevier, vol. 45(C), pages 61-82.
    2. José Emilio Farinós & Begoña Herrero & Miguel Ángel Latorre, 2021. "Investor Inattention to All-Cash Acquisition Announcements: A Joint Day-Time Analysis in the Spanish Market," Sustainability, MDPI, vol. 13(2), pages 1-22, January.
    3. Chan, Kam Fong & Marsh, Terry, 2022. "Asset pricing on earnings announcement days," Journal of Financial Economics, Elsevier, vol. 144(3), pages 1022-1042.
    4. Cai, Qiuye & Yung, Kenneth, 2024. "Retail attention on earnings announcement days: Evidence from social media," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    5. Garel, Alexandre & Martin-Flores, Jose M. & Petit-Romec, Arthur & Scott, Ayesha, 2021. "Institutional investor distraction and earnings management," Journal of Corporate Finance, Elsevier, vol. 66(C).
    6. Joshua Madsen, 2017. "Anticipated Earnings Announcements and the Customer–Supplier Anomaly," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 55(3), pages 709-741, June.
    7. Cuñat, Vicente & Xu, Moqi, 2025. "Timing complex news to target attention," LSE Research Online Documents on Economics 122380, London School of Economics and Political Science, LSE Library.
    8. Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018. "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 61-84.
    9. Hao, Jing & Xiong, Xiong, 2021. "Retail investor attention and firms' idiosyncratic risk: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 74(C).
    10. Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1495-1533, April.
    11. Alexandre Garel & Jose Martin-Flores & Arthur Petit-Romec & Ayesha Scott, 2021. "Institutional investor distraction and earnings management," Post-Print hal-03096196, HAL.
    12. David Hirshleifer & Jinfei Sheng, 2021. "Macro News and Micro News: Complements or Substitutes?," NBER Working Papers 28931, National Bureau of Economic Research, Inc.
    13. Boulland, Romain & Dessaint, Olivier, 2017. "Announcing the announcement," Journal of Banking & Finance, Elsevier, vol. 82(C), pages 59-79.
    14. Jens Foerderer & Sebastian W. Schuetz, 2022. "Data Breach Announcements and Stock Market Reactions: A Matter of Timing?," Management Science, INFORMS, vol. 68(10), pages 7298-7322, October.
    15. Lin, Huiting & Wang, Maolin & Ding, Ning, 2024. "The role of institutional investor cliques in managers' earnings forecasts," International Review of Financial Analysis, Elsevier, vol. 91(C).
    16. Md Miran Hossain & Babak Mammadov & Hamid Vakilzadeh, 2022. "Wisdom of the crowd and stock price crash risk: evidence from social media," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 709-742, February.
    17. Yun Meng & Christos Pantzalis, 2021. "Lottery-type stocks and corporate strategies at the turn of the month," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1027-1055, April.
    18. Benjamin Segal & Dan Segal, 2016. "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, vol. 21(4), pages 1203-1244, December.
    19. Dang, Tung Lam & Dang, Viet Anh & Moshirian, Fariborz & Nguyen, Lily & Zhang, Bohui, 2019. "News media coverage and corporate leverage adjustments," Journal of Banking & Finance, Elsevier, vol. 109(C).
    20. Shen, Lingbo, 2022. "Essays on behavioral finance and corporate finance," Other publications TiSEM a9b98a25-a208-4ba6-9344-9, Tilburg University, School of Economics and Management.
    21. Jérémie Bertrand & Aurore Burietz, 2023. "(Loan) price and (loan officer) prejudice," Post-Print hal-04130884, HAL.
    22. Muradoglu, Gulnur & Peng, Ni & Qin, Huai & Xia, Chunling, 2024. "Investor attention and market reactions to early announcements in mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 91(C).
    23. Antonio Gargano & Alberto G. Rossi & Russ Wermers, 2017. "The Freedom of Information Act and the Race Toward Information Acquisition," The Review of Financial Studies, Society for Financial Studies, vol. 30(6), pages 2179-2228.
    24. Gilbert, Thomas & Hrdlicka, Christopher & Kamara, Avraham, 2018. "The structure of information release and the factor structure of returns," Journal of Financial Economics, Elsevier, vol. 127(3), pages 546-566.
    25. Li, Ying & Huang, Qianqian & Yuan, Tao, 2025. "Corporate voluntary disclosure via WeChat," Journal of Banking & Finance, Elsevier, vol. 176(C).
    26. Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
    27. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
    28. Choi, Hae Mi & Gupta-Mukherjee, Swasti, 2022. "Analysts’ reliance on industry-level versus firm-specific information: Implications for information production," Journal of Banking & Finance, Elsevier, vol. 143(C).
    29. Hesham Bassyouny & Tarek Abdelfattah, 2022. "Executives vs. governance: Who has the predictive power? Evidence from narrative tone," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 361-382, January.
    30. Nguyen Thi Nhung & Nguyen Thi Thanh Huyen & Vo Hoai Anh & Nguyen Phuong Thao & Trinh Thao Van, 2025. "The impact of house prices on banking stability in Vietnam: the moderating role of investor sentiment," Journal of Banking Regulation, Palgrave Macmillan, vol. 26(2), pages 176-195, June.
    31. Elizabeth Blankespoor & Ed deHaan & Christina Zhu, 2018. "Capital market effects of media synthesis and dissemination: evidence from robo-journalism," Review of Accounting Studies, Springer, vol. 23(1), pages 1-36, March.
    32. Klein, Olga, 2020. "Trading aggressiveness and market efficiency," Journal of Financial Markets, Elsevier, vol. 47(C).
    33. Liu, Bibo & Wang, Huijun & Yu, Jianfeng & Zhao, Shen, 2020. "Time-varying demand for lottery: Speculation ahead of earnings announcements," Journal of Financial Economics, Elsevier, vol. 138(3), pages 789-817.
    34. Chen, Linda H. & Jiang, George J. & Zhu, Kevin X., 2018. "Total attention: The effect of macroeconomic news on market reaction to earnings news," Journal of Banking & Finance, Elsevier, vol. 97(C), pages 142-156.
    35. deHaan, Ed & Lawrence, Alastair & Litjens, Robin, 2023. "Measurement Error in Google Ticker Search," Other publications TiSEM d256d897-0239-4e66-b2b0-f, Tilburg University, School of Economics and Management.
    36. Drummond, Philip A., 2023. "Market quality surrounding anticipated distraction events: Evidence from the FIFA World Cup," Journal of Financial Markets, Elsevier, vol. 63(C).
    37. Andy Fodor & Kelley Bergsma Lovelace & Vijay Singal & Jitendra Tayal, 2024. "Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions," Review of Accounting Studies, Springer, vol. 29(2), pages 1039-1096, June.
    38. Yusuf Joseph Ugras & Mark A. Ritter, 2025. "Market Reaction to Earnings Announcements Under Different Volatility Regimes," JRFM, MDPI, vol. 18(1), pages 1-13, January.
    39. Chen, Zhongdong & Schmidt, Adam & Wang, Jin’ai, 2021. "Retail investor risk-seeking, attention, and the January effect," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    40. Chava, Sudheer & Paradkar, Nikhil, 2024. "December doldrums, investor distraction, and the stock market reaction to unscheduled news events," Journal of Financial Markets, Elsevier, vol. 71(C).
    41. Li, Tao & Xiang, Cheng & Liu, Zhuo & Cai, Wenwu, 2020. "Annual report disclosure timing and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
    42. Chan, Kam Fong & Smales, Lee A., 2025. "U.S. Presidential news coverage: Risk, uncertainty and stocks," International Review of Economics & Finance, Elsevier, vol. 98(C).
    43. Carlos Francisco Alves & Ana Luísa Nogueira Parada Ferreira e Silva, 2018. "Coverage news and companies’ stock abnormal returns," FEP Working Papers 608, Universidade do Porto, Faculdade de Economia do Porto.
    44. Anh Dang & Trung Nguyen, 2021. "Valuation Effect of Emotionality in Corporate Philanthropy," Journal of Business Ethics, Springer, vol. 173(1), pages 47-67, September.
    45. Runmei Luo & Yong Ye & Jingxuan Li, 2025. "Shining moments: strategic timing of online earnings communication conference," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(2), pages 593-630, June.
    46. Stewart, Christopher R., 2023. "Appraisal rights and corporate disclosure during mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 75(1).
    47. Nguyen, Hung T. & Truong, Cameron, 2018. "When are extreme daily returns not lottery? At earnings announcements!," Journal of Financial Markets, Elsevier, vol. 41(C), pages 92-116.
    48. Gong, Guojin & Li, Laura Yue & Yin, Huifang, 2019. "Relative performance evaluation and the timing of earnings release," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 358-386.
    49. Akbas, Ferhat & Markov, Stanimir & Subasi, Musa & Weisbrod, Eric, 2018. "Determinants and consequences of information processing delay: Evidence from the Thomson Reuters Institutional Brokers’ Estimate System," Journal of Financial Economics, Elsevier, vol. 127(2), pages 366-388.
    50. Wenlian Gao, 2024. "Cash flow duration and market reactions to earnings announcements," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 679-714, August.
    51. Pengyuan Wang & Guiyang Xiong & Jian Yang, 2019. "Frontiers: Asymmetric Effects of Recreational Cannabis Legalization," Marketing Science, INFORMS, vol. 38(6), pages 927-936, November.
    52. Adra, Samer & Barbopoulos, Leonidas G., 2018. "The valuation effects of investor attention in stock-financed acquisitions," Journal of Empirical Finance, Elsevier, vol. 45(C), pages 108-125.
    53. Rees, Lynn & Sharp, Nathan Y. & Wong, Paul A., 2017. "Working on the weekend: Do analysts strategically time the release of their recommendation revisions?," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 104-121.
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    56. Campbell, Dennis & Loumioti, Maria & Wittenberg-Moerman, Regina, 2019. "Making sense of soft information: interpretation bias and loan quality," Journal of Accounting and Economics, Elsevier, vol. 68(2).
    57. Garz, Marcel & Maaß, Sabrina, 2021. "Cartels in the European Union, antitrust action, and public attention," Journal of Economic Behavior & Organization, Elsevier, vol. 186(C), pages 533-547.
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    59. Sharad Asthana & Rachana Kalelkar, 2023. "Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(3), pages 387-413, February.
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    62. Zhang, Sijia & Gregoriou, Andros & Wu, He, 2024. "Asymmetric post earnings announcement drift and order flow imbalance: The impact on stock market returns," International Review of Financial Analysis, Elsevier, vol. 94(C).
    63. Ed Dehaan & Joshua Madsen & Joseph D. Piotroski, 2017. "Do Weather‐Induced Moods Affect the Processing of Earnings News?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 55(3), pages 509-550, June.
    64. Dong, Yashu & Young, Danqing, 2021. "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, vol. 71(2).
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    68. Elizabeth Blankespoor & Ed Dehaan & John Wertz & Christina Zhu, 2019. "Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(1), pages 53-84, March.
    69. Doron Israeli & Ron Kasznik & Suhas A. Sridharan, 2022. "Unexpected distractions and investor attention to corporate announcements," Review of Accounting Studies, Springer, vol. 27(2), pages 477-518, June.
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    Cited by:

    1. Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 12(2), pages 191-239.
    2. Emmanuel Mamatzakis & Anna Bagntasarian, 2021. "The nexus between CEO incentives and analysts' earnings forecasts," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6205-6248, October.
    3. Cha, Yunshil & Gill, Susan & Wong-On-Wing, Bernard, 2023. "Clawback policy enforcement: To disclose or not to disclose," Advances in accounting, Elsevier, vol. 62(C).
    4. Cheung, Kwok Tong Samuel & Fung, Simon Yu Kit & Raman, K.K. & Shen, Jianfu, 2025. "Clawback adoptions and institutional investment decisions," Journal of Corporate Finance, Elsevier, vol. 91(C).
    5. Hanni Liu & Harrison Liu & Jennifer Yin, 2023. "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 35-62, July.
    6. Biddle, Gary C. & Chan, Lilian H. & Joo, Jeong Hwan, 2024. "Clawback adoptions, managerial compensation incentives, capital investment mix and efficiency," Journal of Corporate Finance, Elsevier, vol. 84(C).
    7. William D. Brink & Jonathan H. Grenier & Jonathan S. Pyzoha & Andrew Reffett, 2019. "The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments," Journal of Business Ethics, Springer, vol. 158(2), pages 313-332, August.
    8. Niemann, Rainer & Sailer, Mariana, 2024. "Do taxes explain why firms rarely use performance-based malus contracts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    9. Erwin Bulte & John List & Daan van Soest, 2021. "Incentive Spillovers in the Workplace: Evidence from Two Field Experiments," Framed Field Experiments 00727, The Field Experiments Website.
    10. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    11. Wei Chen & Paul Hribar & Samuel Melessa, 2018. "Incorrect Inferences When Using Residuals as Dependent Variables," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(3), pages 751-796, June.
    12. Sanders, Shane, 2022. "Point shaving in NCAA Men’s Basketball: Behavioral finance, scale, and deterrence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    13. Robert T. Davis & Thomas J. Lopez & Troy Pollard, 2023. "The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(9-10), pages 1836-1866, October.
    14. Patrick Velte, 2020. "Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 1417-1450, November.
    15. Dina El Mahdy, 2020. "The unintended consequences of voluntary adoption of clawback provisions on managerial ability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3493-3526, December.
    16. Kirill Solovev & Nicolas Prollochs, 2021. "Integrating Floor Plans into Hedonic Models for Rent Price Appraisal," Papers 2102.08162, arXiv.org.
    17. Kerstin Lopatta & Katarina Böttcher & Sumit K. Lodhia & Sebastian A. Tideman, 2020. "Parity codetermination at the board level and labor investment efficiency: evidence on German listed firms," Journal of Business Economics, Springer, vol. 90(1), pages 57-108, February.
    18. Hung-Wen Lin & Kun-Ben Lin & Jing-Bo Huang & Shu-Heng Chen, 2021. "Timely Loss Recognition Helps Nothing," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    19. Xiting Wu & Le Luo & Jiaxing You, 2025. "Actions speak louder than words: environmental law enforcement and audit fees," Review of Accounting Studies, Springer, vol. 30(1), pages 519-574, March.
    20. Florian Eugster & Alexander F. Wagner, 2021. "Earning investor trust: The role of past earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 269-307, January.
    21. Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
    22. Ertel, Christian, 2021. "Die Effekte von Clawback-Klauseln auf das Investitionsverhalten [The Effects of Clawback Provisions on Investment Behaviour]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(4), pages 757-789.
    23. Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019. "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 175-201.
    24. Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke, 2017. "Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 315-343, December.
    25. Alvaro Remesal, 2025. "Clawback enforcement, executive pay, and accounting manipulation," European Journal of Law and Economics, Springer, vol. 59(2), pages 227-255, April.
    26. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
    27. Sheedy, Elizabeth & Zhang, Le & Liao, Yin, 2023. "Deferred pay: Compliance and productivity with self-selection," Journal of Banking & Finance, Elsevier, vol. 154(C).
    28. Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018. "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 291-317.
    29. Daoju Peng & Jianfu Shen & Simon Yu Kit Fung & Eddie C. M. Hui & Kwokyuen Fan, 2024. "The Valuation Effect and Consequences of Clawback Adoption in Real Estate Investment Trusts," The Journal of Real Estate Finance and Economics, Springer, vol. 68(2), pages 274-317, February.
    30. Mburu, Henry Kimani & Tang, Alex P., 2018. "The adoption of voluntary clawback provisions and the broader commitment hypothesis," Advances in accounting, Elsevier, vol. 43(C), pages 60-69.
    31. Rishika Rishika & Jui Ramaprasad, 2019. "The Effects of Asymmetric Social Ties, Structural Embeddedness, and Tie Strength on Online Content Contribution Behavior," Management Science, INFORMS, vol. 65(7), pages 3398-3422, July.
    32. Zhou, Donghua & Yang, Liu & Zhao, Yujie, 2024. "Does voluntary adoption of clawback provisions improve corporate social responsibility: Evidence from China," Finance Research Letters, Elsevier, vol. 69(PB).

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