Earnings and the Value of Voting Rights
Posted by Umit Gurun, University of Texas at Dallas, and Oğuzhan Karakaş, Boston College, on Monday, October 3, 2016 Editor's Note: Umit Gurun is Professor of Accounting and Finance at the University...
View ArticleThe EU’s New Reporting Rules—Creating An Informational Vacuum
Posted by Robert Pozen, MIT Sloan School of Management, on Monday, October 10, 2016 Editor's Note: Robert C. Pozen is a Senior Lecturer at MIT Sloan School of Management and a Senior Fellow at the...
View ArticleAre Friday Announcements Special? Overcoming Selection Bias
Posted by Alexander Vedrashko, Simon Fraser University, on Sunday, October 23, 2016 Editor's Note: Alexander Vedrashko is Associate Professor of Finance at the Beedie School of Business at Simon Fraser...
View ArticleManagers’ Cultural Background and Disclosure Attributes
Posted by Gwen Yu, Harvard Business School, on Sunday, October 30, 2016 Editor's Note: Gwen Yu is associate professor of business administration at Harvard Business School. This post is based on a...
View ArticleSEC Charges of Violations of Non-GAAP Financial Measures Rules
Posted by Cydney S. Posner, Cooley LLP, on Thursday, February 2, 2017 Editor's Note: Cydney S. Posner is special counsel at Cooley LLP. This post is based on a Cooley publication. The Corp Fin staff...
View ArticleWhat Do Measures of Real-Time Corporate Sales Tell Us About Earnings...
Posted by Namho Kang, University of Connecticut, on Wednesday, July 12, 2017 Editor's Note: Namho Kang is Assistant Professor of Finance at the University of Connecticut. This post is based on a recent...
View ArticleThe Effects of Hedge Fund Interventions on Strategic Firm Behavior
Posted by Inder Khurana, University of Missouri-Columbia, on Tuesday, September 12, 2017 Editor's Note: Inder Khurana is Professor of Accounting at University of Missouri-Coumbia Trulaske College of...
View ArticleHigh-Frequency Measures of Informed Trading and Corporate Announcements
Posted by Michael J. Brennan (UCLA), Sahn-Wook Huh (SUNY at Buffalo), and Avanidhar Subrahmanyam (UCLA), on Tuesday, February 13, 2018 Editor's Note: Michael J. Brennan is Professor Emeritus of Finance...
View ArticleDon’t Blame Stock Markets for Peril of Short-Termism
Posted by Mark Roe (Harvard Law School), on Friday, June 15, 2018 Editor's Note: Mark Roe is the David Berg Professor of Law at Harvard Law School. This post is based on an op-ed by Professor Roe that...
View ArticleManaging the Narrative: Investor Relations Officers and Corporate Disclosure
Posted by Andy Call (Arizona State University), on Tuesday, October 23, 2018 Editor's Note: Andy Call is Professor of Accounting at Arizona State University W.P. Carey School of Business. This post is...
View ArticleSEC Formal Comment Process for Quarterly Reporting and Earning Guidance
Posted by Sabastian V. Niles, Wachtell, Lipton, Rosen & Katz, on Saturday, December 22, 2018 Editor's Note: Sabastian V. Niles is a partner at Wachtell, Lipton, Rosen & Katz, focusing on rapid...
View ArticleHalliburton II: Presumption of Reliance
Posted by Brad S. Karp, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on Saturday, April 16, 2016 Editor's Note: Brad S. Karp is chairman and partner at Paul, Weiss, Rifkind, Wharton & Garrison...
View ArticleWhat Do Insiders Know?
Posted by Peter Cziraki, University of Toronto, on Wednesday, May 4, 2016 Editor's Note: Peter Cziraki is Assistant Professor of Economics at the University of Toronto. This post is based on an article...
View ArticleCorporate Use of Social Media
Posted by Matteo Tonello, The Conference Board, Inc., on Tuesday, May 17, 2016 Editor's Note: Matteo Tonello is managing director at The Conference Board, Inc. This post relates to an issue of The...
View ArticleSEC Guidance and Non-GAAP Measures
Posted by Meredith B. Cross, Wilmer Cutler Pickering Hale and Dorr LLP, on Saturday, June 11, 2016 Editor's Note: Meredith B. Cross is a partner in the Transactional and Securities Departments at...
View ArticleNon-GAAP Financial Measures: The SEC’s Evolving Views
Posted by Nicolas Grabar and Sandra Flow, Cleary Gottlieb Steen & Hamilton LLP, on Friday, June 24, 2016 Editor's Note: Nicolas Grabar and Sandra L. Flow are partners in the New York office of...
View ArticleDoes the Market Value CEO Styles?
Posted by Luo Zuo, Cornell University, on Wednesday, June 29, 2016 Editor's Note: Luo Zuo is Assistant Professor of Accounting at Cornell University. This post is based on an article authored by...
View ArticleEarnings Warnings and CEO Welfare
Posted by Ping Wang, Pace University, on Wednesday, July 13, 2016 Editor's Note: Ping Wang is Assistant Professor of Accounting at Pace University Lubin School of Business. This post is based on a...
View ArticleBeing Surprised by the Unsurprising: Earnings Seasonality and Stock Returns
Posted by Tom Y. Chang, University of Southern California, on Thursday, September 22, 2016 Editor's Note: Tom Y. Chang is Assistant Professor of Finance and Business Economics at the University of...
View ArticleEarnings and the Value of Voting Rights
Posted by Umit Gurun, University of Texas at Dallas, and Oğuzhan Karakaş, Boston College, on Monday, October 3, 2016 Editor's Note: Umit Gurun is Professor of Accounting and Finance at the University...
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