Search
Now showing items 1-2 of 2
Overvaluation And Stock Price Crashes: The Effects Of Earnings Management
(Accounting, 2014-03-12)
Prior literature has shown that managers have incentives to opportunistically and selectively withhold bad news from investors because of career concerns, compensation contracts, litigation risks, earnings targets, and ...
Do Family Firms Issue More Readable Annual Reports? Evidence From the United States
(2023)
Using a sample of 22,442 firm-year observations for 3,721 U.S. listed firms, we show that family firms, on average, issue annual reports with higher readability than non-family firms. Higher readability could occur due to ...