London, NW1 4SA
London Business School
SEC comment letters, text classification, topic modeling, financial performance, restatements, write-downs, internal control weaknesses, investor attention, Naive Bayes, Latent Dirichlet Allocation
SEC comment letters, insider trading, revenue recognition, investor inattention, financial disclosure, EDGAR downloads, short sellers.
EDGAR downloads, SEC filings, demand for financial information, investor attention, big data
U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.
Yahoo Finance search; investor attention; earnings responses; earnings surprises; returns; volume; EDGAR search; Google search
Analyst demand; financial reporting events; analyst ability; retail investors
investor attention, media articles, earnings response, capital markets field experiment, abnormal returns, retail investors, event study
Investor reliance, crowd information, negative returns, uncertainty, information environment
acquisitions, representations and warranties, indemnification, valuation uncertainty, moral hazard, material misstatements
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