Format:
1 Online-Ressource (xv, 249 pages)
ISBN:
9783031301568
,
3031301560
Content:
This book introduces a measure of firms competition culture based on a textual analysis and natural language processing (NPL) of firms 10-K filings. Using this measure, the book explores the relationship between competition culture and various phenomena in corporate finance, specifically, institutional ownership structure, stock return performance, idiosyncratic stock price crash risk, meeting/beating analysts earnings expectations, earnings management activity, and lending activity, for a large sample of US-based financial and non-financial firms. The findings of the book have significant policy implications and will be of interests to regulators, accounting standard-setters, managers and those charged with firm governance, career academics and researchers, graduates, and those generally interested in the role played by corporate culture in the related fields of finance, economics, and accounting. Terry Harris is an Associate Professor at Durham University Business School, Durham University, United Kingdom
Note:
Includes bibliographical references and index
,
Chapter 1 Introduction -- Chapter 2 Literature Review: What is Culture? -- Chapter 3 Literature Review: What is Textual Analysis, and can we use it to Measure Corporate Culture? -- Chapter 4 Institutional Investors and Competition Culture -- Chapter 5 Competition Culture and Performance -- Chapter 6 Competition Culture and Crash Risk -- Chapter 7 Competition Culture and Meeting/Beating Analysts Earnings Forecasts -- Chapter 8 Competition Culture and Earnings Management -- Chapter 9 Competition Culture and Bank Lending -- Chapter 10 Conclusion.
Additional Edition:
Erscheint auch als ISBN 3031301552
Additional Edition:
ISBN 9783031301551
Language:
English
