Gainesville, FL 32611
United States
University of Florida - Warrington College of Business
SSRN RANKINGS
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selection bias, propensity score matching, inverse mills ratio, Heckman Model
Income smoothing, earnings management
Textual analysis, machine learning, deep learning, textual data, content analysis, text analysis.
earnings guidance, voluntary disclosure, analyst following, managerial myopia
MD&A; disclosure; financial statements; text segmentation; machine learning; topic analysis.
comment letter, risk disclosure, spillover, deterrence
competition, proprietary costs, voluntary disclosure, technology
comparability; similarity; financial reporting; peer firms; benchmark firms.
MD&A, Voluntary Disclosure, Annual Report, Similarity Score
management earnings forecast, earnings guidance, disaggregated earnings, voluntary disclosure
Limited attention, analyst forecasts, earnings announcements, clustering
management earnings forecast, forecast mandate, voluntary disclosure, China
AI, ChatGPT, technology, peers, large language models, machine learning, competitors
Earnings warning, voluntary disclosure, bad-news disclosure, warning effect
job postings, innovation, competition, voluntary disclosure, labor market, technology
voluntary disclosure, herding, bad-news disclosure, intra-industry information transfer
earnings warning, disclosure reputation, analyst following, institutional ownership
Classification, cash flows, accruals, trading, banks
corporate governance, independent directors, hierarchy, board
Range forecasts, management earnings forecasts, earnings guidance, voluntary disclosure
financial analysts, timing, earnings announcements, information discovery
management earnings forecast, earnings guidance, bundling, voluntary disclosure
analyst forecasts, meeting or beating, consensus forecast, individual analysts
Street Earnings, Earnings Guidance, Special Items, Pro Forma Guidance
financial reporting, disclosure, earnings quality, earnings management.
Timing; intraday information release; corporate disclosure; financial reporting quality; information systems; deviations.
segment reporting, relevance, comparability, analysts
voluntary disclosure, bad-news disclosure, return distributions
conference calls, disclosure venue, management guidance, trading volume
Consolidation; parent-only; credit risk; debt; banks; disaggregation.
artificial intelligence, AI, machine learning, product market, deep learning, textual analysis
voluntary disclosure, management earnings forecasts, guidance, covenants, loans, debt contracting.
debt contracting, corroboration, voluntary disclosure, management earnings forecasts
corporate disclosure, voluntary disclosure, management earnings forecasts, Chinese setting
securitization, insider trading, opacity, banks
consolidated financial reporting, Debt contracting, limited liability, substantive consolidation, consolidating financial statements, loans
constituency statute, stakeholder, corporate social responsibility, CSR, ESG, voluntary disclosure, major customer. Data Availability: Data are available from the public sources identified in the text. JEL Classification: M2, M4, and G3
voluntary disclosure, bad news disclosure, return distribution
