Lexington, KY 40506
United States
University of Kentucky - Von Allmen School of Accountancy
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
Financial Reporting Regulation, Financing Decisions, Information Asymmetry, Capital Structure, International Accounting, IAS, IFRS
Linguistic complexity; Non-plain English; Voluntary disclosure; Capital market consequences; Language barriers
Corporate culture, Disclosure tone, Individualism, Conference calls, Ethnic group
Culture, Investor Base, Long-Term Orientation
Short Selling, Regression Discontinuity, Financial Market Regulation
Gender diversity, Racial diversity, Earnings conference call, Capital markets
IFRS, IAS, Financial Reporting Regulation, International Accounting, Disclosure Quality
GAAP disaggregation of earnings, stochastic components of earnings, business cycle, unobserved components model
JEL classification: G14, G18, G34, M41, M48 insider trading, blackout periods, closed periods, information asymmetry