Search Results - "Sun, Estelle Y."
-
1
Threatened by wildfires: What do firms disclose in their 10‐Ks?
Published in Journal of business finance & accounting (01-05-2023)“…We examine the determinants of firms’ 10‐K disclosures on the threat of and exposure to wildfires. We match the location of wildfires in the United States to…”
Get full text
Journal Article -
2
The Relevance to Investors of Greenhouse Gas Emission Disclosures
Published in Contemporary accounting research (01-06-2017)“…This study finds that investors price firms' greenhouse gas (GHG) emissions as a negative component of equity value, and this valuation discount does not…”
Get full text
Journal Article -
3
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation
Published in Contemporary accounting research (01-04-2021)“…ABSTRACT This paper documents a differential role of R&D versus selling, general, and administrative expenses (SG&A) for real earnings management. The…”
Get full text
Journal Article -
4
Environmental performance and analyst information processing costs
Published in Journal of corporate finance (Amsterdam, Netherlands) (01-04-2020)“…This study tests whether the information processing costs of analysts vary positively with the environmental performance information available on the firms…”
Get full text
Journal Article -
5
Sentiment, Loss Firms, and Investor Expectations of Future Earnings
Published in Contemporary accounting research (01-03-2021)“…ABSTRACT This study investigates the mispricing of market‐wide investor sentiment by exploring the relation between sentiment and investor expectations of…”
Get full text
Journal Article -
6
Investor Demand for Sell-Side Research
Published in The Accounting review (01-03-2017)“…We use daily page views of analyst estimates, ratings, and target prices on Yahoo Finance to understand when users seek sell-side analyst research. Demand for…”
Get full text
Journal Article -
7
Voluntary corporate social responsibility disclosure and religion
Published in Sustainability accounting, management and policy journal (Print) (20-02-2018)“…Purpose This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’…”
Get full text
Journal Article -
8
The Differential Role of R&D and SG &A for Earnings Management and Stock Price Manipulation
Published in Contemporary accounting research (01-03-2021)“…ABSTRACT This paper documents a differential role of R&D versus selling, general, and administrative expenses (SG&A) for real earnings management. The…”
Get full text
Journal Article