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  • 1
    Online Resource
    Online Resource
    Information Disclosure and Voluntary Contributions to Public Goods (1997)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)1781865663
    Format: 1 Online-Ressource
    Content: This paper analyzes the effect of information generation and disclosure upon free riding and on the likelihood that cooperative efforts collapse in a public goods game. The model shows that the prospect of greater disclosure can make all individuals worse off ex ante by reducing expected contributions to the public good. Conditions under which disclosure becomes either more or less desirable are derived as a function of the number of individual contributors. Regulation or competitive problems that increase direct costs of disclosure may on average increase the provision of public goods and improve welfare. The desirability of disclosure in the contexts of collective political action, debt renegotiation, and production in teams are discussed
    Note: In: RAND JOURNAL OF ECONOMICS, Vol 28 No 3 , Volltext nicht verfügbar
    Language: Undetermined
    URL: lizenzpflichtig
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  • 2
    Article
    Article
    Information disclosure and voluntary contributions to public goods (1997)
    Show associated volumes
    Details
    UID:
    (DE-627)261049100
    Format: Graph. Darst
    ISSN: 0741-6261
    In: Rand Corporation, The Rand journal of economics, Hoboken, NJ : Wiley, 1984, 28 (1997),3, S. 385-406, 0741-6261
    In: volume:28
    In: year:1997
    In: number:3
    In: pages:385-406
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 3
    Online Resource
    Online Resource
    Information Disclosure and Voluntary Contributions to Public Goods (1999)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)1836618794
    Format: 1 Online-Ressource (46 p)
    Content: This paper analyzes the effect of information generation and disclosure upon free riding and on the likelihood that cooperative efforts collapse in a public goods game. The model shows that the prospect of greater disclosure can make all individuals worse off ex ante by reducing expected contributions to the public good. Conditions under which disclosure becomes either more or less desirable are derived as a function of the number of individual contributors. Regulation or competitive problems that increase direct costs of disclosure may on average increase the provision of public goods and improve welfare. The desirability of disclosure in the contexts of collective political action, debt renegotiation, and production in teams are discussed
    Language: English
    DOI: 10.2139/ssrn.160266
    URL: kostenfrei
    URL: kostenfrei
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  • 4
    Online Resource
    Online Resource
    The Promise and Challenges of New Datasets for Accounting Research (2018)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)179103943X
    Format: 1 Online-Ressource (22 p)
    Content: I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and ‘new' databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management
    Note: In: Accounting, Organizations, and Society 2017 Conference on New Corporate Disclosures and New Media , Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2017 erstellt
    Language: English
    URL: kostenfrei
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  • 5
    Online Resource
    Online Resource
    Why Do New Issues and High-Accrual Firms Underperform : The Role of Analysts' Credulity (2001)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)1781797161
    Format: 1 Online-Ressource
    Content: We find that analysts' forecast errors are predicted by past accounting accruals (adjustments to cash flows to obtain reported earnings) among both equity issuers and non-issuers. Analysts are more optimistic for the subsequent four years for issuers reporting higher issue-year accruals. The predictive power is greater for discretionary accruals than non-discretionary accruals, and is independent of the presence of an underwriting affiliation. Predicted forecast errors from accruals partially explain the long-term underperformance of new issuers. The predictability of forecast errors also for non-issuers with high accruals suggests that analysts' credulity about accruals management more generally contributes to market inefficiency
    Note: In: Review of Financial Studies, Forthcoming , Volltext nicht verfügbar
    Language: Undetermined
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Why Do New Issues and High-Accrual Firms Underperform : The Role of Analysts' Credulity (2001)
    [S.l.] : SSRN
    Details
    UID:
    (DE-627)1781797412
    Format: 1 Online-Ressource (51 p)
    Content: We find that analysts' forecast errors are predicted by past accounting accruals (adjustments to cash flows to obtain reported earnings) among both equity issuers and non-issuers. Analysts are more optimistic for the subsequent four years for issuers reporting higher issue-year accruals. The predictive power is greater for discretionary accruals than non-discretionary accruals, and is independent of the presence of an underwriting affiliation. Predicted forecast errors from accruals partially explain the long-term underperformance of new issuers. The predictability of forecast errors also for non-issuers with high accruals suggests that analysts' credulity about accruals management more generally contributes to market inefficiency
    Note: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 2001 erstellt
    Language: Undetermined
    DOI: 10.2139/ssrn.276628
    URL: kostenfrei
    URL: kostenfrei
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  • 7
    Online Resource
    Online Resource
    Limited investor attention and stock market misreactions to accounting informations (13)
    Columbus, Ohio : Charles A. Dice Center for Research in Financial Economics
    Details
    UID:
    (DE-627)509082343
    Format: Online-Ressource, 43 S., Text
    Series Statement: Working papers series / Charles A. Dice Center for Research in Financial Economics 2005,24
    Note: Systemvoraussetzungen: Acrobat reader.
    Language: English
    Keywords: Arbeitspapier ; Graue Literatur
    URL: Volltext
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  • 8
    Article
    Article
    Thought and behavior contagion in capital markets (2009)
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    Details
    UID:
    (DE-627)595825257
    ISBN: 9780123742582
    In: Handbook of financial markets, Amsterdam : North-Holland, 2009, (2009), Seite 1-56, 9780123742582
    In: year:2009
    In: pages:1-56
    Language: English
    Keywords: Aufsatz im Buch
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  • 9
    Article
    Article
    Data truncation bias, loss firms, and accounting anomalies (2011)
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    Details
    UID:
    (DE-627)668302615
    Format: graph. Darst.
    ISSN: 0001-4826
    In: The accounting review, Sarasota, Fla. : American Accounting Association, 1926, 86(2011), 4 vom: Juli, Seite 1445-1475, 0001-4826
    In: volume:86
    In: year:2011
    In: number:4
    In: month:07
    In: pages:1445-1475
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 10
    Article
    Article
    Limited attention, information disclosure, and financial reporting (2003)
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    Details
    UID:
    (DE-627)379754649
    Format: graph. Darst
    ISSN: 0165-4101
    In: Journal of accounting & economics, Amsterdam [u.a.] : Elsevier, 1979, 36(2003), 1/3, Seite 337-386, 0165-4101
    In: volume:36
    In: year:2003
    In: number:1/3
    In: pages:337-386
    Language: English
    Keywords: Aufsatz in Zeitschrift
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