United States
Brigham Young University - Marriott School
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Information Demand, Earnings Announcements, Information Content, Price Discovery
analysts' recommendations, short sellers, trading strategy, fundamental analysis
Disclosure quality, mispricing, accrual anomaly, cash flow mispricing
International Financial Reporting Standards, IFRS, domestic accounting standards, GAAP, usefulness of earnings, earnings prediction, future cash flows
business press, accrual anomaly, cash flow anomaly, mispricing, information dissemination, information creation
Information acquisition, EDGAR, information environment
book-tax conformity, book-tax differences, usefulness of earnings, earnings persistence, future cash flows
analyst forecasts, earnings per share, time-series forecasts, earnings forecasts, earnings expectations
Mergers, Acquisitions, Short-Selling, Short, Value Destruction, Overvaluation, Managers, Announcement, Merger Announcement, Acquirer, Target, Event Study, Stock Mergers, Mixed Mergers, Cash Mergers, Method of Payment, Public/Private Targets, Stock Market Driven Acquisitions, Merger Arbitrage
Investor attention, comovement, returns, EDGAR, Google
Pro forma earnings, short selling, investor sophistication
equity research, analysts, social media
Social media analyst; sell-side analyst; information intermediaries; equity research
Auditors, Audit Fees, Fraud Risks, Short Sellers, SAS 99
Earnings Virality, Viral, Social media, Earnings announcements
Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR
Accounting regulation, SOX, internal auditing, public policy
Short sellers, short interest, information revelation, accounting restatements, market reactions
EDGAR, information acquisition, usefulness, financial reports
Financial Analysts, Earnings Forecasts, Forecast Bundling
forecasts, analyst experience, brokerage size, analyst optimism, working capital accruals
Short sellers, short interest, future earnings response coefficient (FERC), market efficiency
March Madness, Investor Distraction
International Financial Reporting Standards, U.S. GAAP, tax aggressiveness, usefulness of earnings, earnings prediction, future cash flows
disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings
information dissemination, internet, web coverage, price formation, earnings announcements
IPO, Financial analyst, Forecast quality
political uncertainty, future earnings response coefficient
earnings announcements, audit, delay, auditor turnover
analysts, forecasts, bias, protocol
Analysts; Retail Investors
Analyst forecasts; financial signals; forecast diversity; consensus accuracy; machine learning
non-income taxes, non-income tax relief, government tax incentives
disclosure overload, financial statements, financial statement footnotes, accounting usefulness, analysts
auditor, audit fees, institutional investors, litigation risk, sophisticated investors
Substantive analyst procedures, revenue testing, materiality, audit evidence
Tax avoidance, tax systems, book-tax conformity, managerial incentives
analyst forecasts, analyst experience, brokerage size, analyst optimism, working capital accruals
