Search Results - "Tucker, Jennifer Wu"

The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure by Brown, Stephen V., (Shaolee) Tian, Xiaoli, Wu Tucker, Jennifer

“…ABSTRACT In this study we use the recently mandated risk factor disclosure to examine the spillover effect of the Securities and Exchange Commission (SEC)…”
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Technological Peer Pressure and Product Disclosure by Cao, Sean Shun, Ma, Guang, Tucker, Jennifer Wu, Wan, Chi

“…We introduce a firm-specific measure of the technological aspect of competition—technological peer pressure—and examine firm-initiated product…”
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Textual Analysis in Accounting: What's Next? by Bochkay, Khrystyna, Brown, Stephen V., Leone, Andrew J., Tucker, Jennifer Wu

“…ABSTRACT Natural language is a key form of business communication. Textual analysis is the application of natural language processing (NLP) to textual data for…”
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Intraday disclosure timing deviations and their implications for financial reporting by Wu Tucker, Jennifer, Wang, Angie

“…•In the revised manuscript, we have followed the reviewer’s additional suggestions and revised the writing. Specifically, we do not emphasize the sequence of…”
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Financial statement similarity by Brown, Stephen V., Ma, Guang, Tucker, Jennifer Wu

“…We propose financial statement similarity as a measure of financial reporting comparability. The firm‐pair version of our measure reflects the degree to which…”
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Technological peer pressure and skill specificity of job postings by Cao, Yi, Cheng, Shijun, Tucker, Jennifer Wu, Wan, Chi

“…Human capital is a major impetus for technological innovation. We examine the relation between the technological dimension of product market competition and…”
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Financial statement adequacy and firms' MD&A disclosures by Brown, Stephen V., Hinson, Lisa A., Tucker, Jennifer Wu

“…Firms are required to provide financial information via the financial statements and the management discussion and analysis (MD&A), a narrative explanation of…”
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The effects of a mixed approach toward management earnings forecasts: Evidence from China by Huang, Xiaobei, Li, Xi, Tse, Senyo, Tucker, Jennifer Wu

“…Chinese regulators mandate management earnings forecasts when managers’ earnings expectations meet bright‐line thresholds and allow voluntary forecasts in…”
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Causes and Consequences of Disaggregating Earnings Guidance by Lansford, Benjamin, Lev, Baruch, Wu Tucker, Jennifer

“…Whether managers should provide earnings guidance, especially quarterly guidance, has been a hotly debated policy issue. Influential organizations have urged…”
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Does the midpoint of range earnings forecasts represent managers’ expectations? by Ciconte, William, Kirk, Marcus, Tucker, Jennifer Wu

“…The accounting literature has used the midpoint of range forecasts in various research settings, assuming that the midpoint is the best proxy for managers’…”
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The tradeoff between relevance and comparability in segment reporting by Hinson, Lisa, Tucker, Jennifer Wu, Weng, Diana

“…The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the…”
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Nonearnings Corporate Guidance by Richard Lu, Hung-Yuan, Wu Tucker, Jennifer

“…We examine nonearnings related disclosure and find that many firms voluntarily provided guidance on capital expenditure (CAPEX) and provided strategic plan…”
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The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015) by Tucker, Jennifer Wu

“…I use the opportunity of commenting on Cassell, Myers, and Seidel (CMS) to discuss the broader issue of the relation between disclosure quality and reporting…”
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Large-Sample Evidence on Firms' Year-over-Year MD&A Modifications by BROWN, STEPHEN V., TUCKER, JENNIFER WU

“…The Securities and Exchange Commission (SEC) has expressed concern about the informativeness of firms' Management Discussion and Analysis (MD&A) disclosures. A…”
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Private Loan Disclosure Covenants and Public Management Guidance by Krupa, Nicholas, Lee, Ruby, Tucker, Jennifer Wu

“…Prior research provides little evidence about whether the information demands of private lenders affect the information environment of borrowers’ public…”
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Board hierarchy, independent directors, and firm value: Evidence from China by Zhu, Jigao, Ye, Kangtao, Tucker, Jennifer Wu, Chan, Kam (Johnny) C.

“…While US companies mainly list their board of directors alphabetically, this is not the case for Chinese companies, most of which list their independent…”
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Within-industry timing of earnings warnings: do managers herd? by Tse, Senyo, Tucker, Jennifer Wu

“…An earnings surprise can be caused by a combination of firm-specific factors and market or industry factors. We hypothesize that managers have an incentive to…”
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To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance by HOUSTON, JOEL F., LEV, BARUCH, TUCKER, JENNIFER WU

“…In recent years, quarterly earnings guidance has been harshly criticized for inducing "managerial short-termism" and other ills. Managers are, therefore, urged…”
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Analyst information production and the timing of annual earnings forecasts by Keskek, Sami, Tse, Senyo, Tucker, Jennifer Wu

“…We investigate whether the reputation-herding theory or the tradeoff theory explains variation in the timing of individual analysts’ forecasts. Using forecast…”
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Securitization and Insider Trading by Ryan, Stephen G., Tucker, Jennifer Wu, Zhou, Ying

“…Securitizations are complex and opaque transactions. We hypothesize that bank insiders trade on private information about banks': (1) securitization-related…”
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