Irvine, CA 92697-3125
United States
University of California, Irvine
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Analysts, Decision Fatigue, Heuristic, Behavioral Finance
First Impressions, Equity Analysts, Behavioral Finance
human capital, employee turnover, retention, employee disclosure, labor accounting
human capital, hiring, disclosure, job postings, firm performance, market reaction
revolving door, equity analysts, conflicts of interest, career concerns
Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards
Key Performance Indicators, KPI, Measurement Issues, Analyst Forecasts, KPI Surprises, Announcement Surprises, Non-Financial Forecasts
trade credit, non-bank lending, customer–supplier relationships, stock returns, private information, supply chain
Institutional Investor Attention, Analyst Responsiveness, Analyst Timeliness
supply chain financing, reverse factoring, trade credit, accounting standards, supply chain
voluntary disclosure; workforce gender diversity; corporate social responsibility (CSR), environmental, social, and governance (ESG); CSR ratings; CSR media tone; ESG funds
Analysts, Decision fatigue, Heuristic, Behavioral finance
Salience, Limited attention, Field experiment, Estimize, Management guidance
MiFID II, Regulation, Sell-Side Analysts, Brokerage Houses, Trading Volume, Commissions, Conflicts of Interest, Incentives, Earnings Forecasts
Sell-side analysts, brokerage houses, trading volume, commissions, conflicts of interest, incentives, earnings forecasts
small firms bias, market value, accounting anomalies, market efficiency
child tax credit, household finance, employment, consumption, debt, savings, financial distress
regulation, disclosure, supplier payment period, trade credit, customer–supplier relationships, supply chain