Search Results - "Watts, Susan G."

Competitive intelligence and disclosure by Bagnoli, Mark, Watts, Susan G.

“…Competitive intelligence (CI) activities open new opportunities for firms to acquire and disclose information. We show that disclosure depends on the relative…”
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Oligopoly, Disclosure, and Earnings Management by Bagnoli, Mark, Watts, Susan G.

“…We examine how biased financial reports (managed earnings) affect product market competition and how product market competition affects incentives to bias…”
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Delegating Disclosure and Production Choices by Bagnoli, Mark, Watts, Susan G.

“…We study how joint delegation of production and disclosure choices alters the incentives that firm owners offer to their managers. Our first set of results…”
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Selling to Socially Responsible Consumers: Competition and The Private Provision of Public Goods by Bagnoli, Mark, Watts, Susan G.

“…We model firms as competing for socially responsible consumers by linking the provision of a public good (environmentally friendly or socially responsible…”
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Selling to Socially Responsible Consumers: Competition and the Private Provision of Public Goods by Bagnoli, Mark, Watts, Susan G.

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Voluntary Assurance of Voluntary CSR Disclosure by Bagnoli, Mark, Watts, Susan G.

“…We study a firm's decisions to engage in socially responsible activities, voluntarily report on them, and purchase external assurance of the report. In our…”
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On the corporate use of green bonds by Bagnoli, Mark, Watts, Susan G.

“…When do wholesalers issue green bonds to finance their socially responsible activities instead of charging a premium for the products they produce? We show…”
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Financial Reporting and Supplemental Voluntary Disclosures by BAGNOLI, MARK, WATTS, SUSAN G.

“…A standard result in the voluntary disclosure literature is that when the manager's private information is a signal correlated with the firm's liquidation…”
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How do corporate websites contribute to the information environment? Evidence from the U.S. and Taiwan by Bagnoli, Mark, Wang, Tawei, Watts, Susan G.

“…We study corporate website disclosures in the U.S. and Taiwan, two countries with different regulatory and market environments, to provide insights into the…”
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Whisper forecasts of quarterly earnings per share by Bagnoli, Mark, Beneish, Messod D., Watts, Susan G.

“…We compare First Call analyst forecasts of earnings to unofficial forecasts commonly referred to as whispers. Our analysis indicates that whispers are more…”
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The Information in Management's Expected Earnings Report Date: A Day Late, a Penny Short by Bagnoli, Mark, Kross, William, Watts, Susan G.

“…Since 1995, managers of thousands of firms have voluntarily disclosed the expected date of their firm's next quarterly earnings announcement to Thomson…”
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Conservative Accounting Choices by Bagnoli, Mark, Watts, Susan G

“…Managers have sufficient discretion under generally accepted accounting principles (GAAP) to adopt more or less conservative financial reporting policies. In…”
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Reg-FD and the competitiveness of all-star analysts by Bagnoli, Mark, Watts, Susan G., Zhang, Yong

“…We examine the impact of Regulation Fair Disclosure on the competitive advantage of All-Star analysts as measured by turnover in the rankings. Institutional…”
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Family firms, debtholder–shareholder agency costs and the use of covenants in private debt by Bagnoli, Mark, Liu, Hsin-Tsai, Watts, Susan G.

“…We ask whether the private debt contracts of family firms contain more restrictive covenants tied to accounting numbers than those of non-family firms. Our…”
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Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Subjective Beliefs by GILLETTE, ANN B., STEVENS, DOUGLAS E., WATTS, SUSAN G., WILLIAMS, ARLINGTON W.

“…This paper examines how market prices, volume, and traders' dividend expectations respond to public information releases in laboratory markets for a long‐lived…”
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Analyst estimation revision clusters and corporate events, Part I by Bagnoli, Mark, Levine, Stanley, Watts, Susan G.

“…This paper uses periods of unusually heavy earnings estimate revision activity by analysts to assess the relative usefulness of corporate information events…”
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Trading Strategies Based on Analyst Estimate Revision Clusters and Associated Corporate Information Events by Bagnoli, Mark, Levine, Stanley, Watts, Susan G.

“…This paper examines trading strategies based on clusters of analysts' earnings estimate revisions and their triggering corporate information events (CIEs). We…”
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Analyst estimation revision clusters and corporate events, Part II by Bagnoli, Mark, Levine, Stanley, Watts, Susan G.

“…In Part I of this study, we evaluated the relative usefulness of information in alternative corporate information events (CIEs) to analysts by examining the…”
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Auditing in the Presence of Outside Sources of Information by Bagnoli, Mark, Penno, Mark, Watts, Susan G.

“…We examine how an auditor's ability to terminate a multi-period client relationship provides the auditor with a real option whose value depends on the nature…”
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The effect of relative performance evaluation on earnings management: a game-theoretic approach by Bagnoli, Mark, Watts, Susan G.

“…Because investors and creditors often compare the financial statements of similar or competing firms when deciding how to allocate their funds, it is likely…”
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