Corporate disclosure quality and institutional investors' holdings during market downturns
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DOI: 10.1016/j.jcorpfin.2019.101523
Abstract: Abstract We examine institutional investors' responses to corporate disclosure quality conditional on market states. Transient institutions react more positively to corporate disclosure quality during market downturns than during normal market periods, as better disclosure practices… read more here.
Keywords: disclosure; corporate disclosure; market downturns; market ... See more keywords
Credit ratings and corporate disclosure behaviour: evidence from regulation fair disclosure in Korea
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DOI: 10.1080/00036846.2016.1262521
Abstract: ABSTRACT This article provides evidence that firms with high market expectations disclose more information to investors, utilizing the fair disclosure regulation in Korea to proxy for their disclosure choices. This finding is consistent with the… read more here.
Keywords: credit ratings; evidence; disclosure; fair disclosure ... See more keywords
A review on textual analysis of corporate disclosure according to the evolution of different automated methods
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DOI: 10.1108/jfra-02-2020-0047
Abstract: The purpose of this paper is to give a comprehensive review and synthesis of automated textual analysis of corporate disclosure to show how the accuracy of disclosure tone has been incremented with the evolution of… read more here.
Keywords: tone; analysis corporate; disclosure; textual analysis ... See more keywords