Open versus closed conference calls: the determinants and effects of broadening access to disclosure
By Brian J. Bushee, Dawn A. Matsumoto, Gregory S. Miller. 2001
485 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/4dc4c78e63df8d66c876fe5e4585891c73fd1a8d
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Qiang Cheng
- W. Guay
- John E. Core
- Daniel A. Cohen
- Christian Leuz
- A. Lawrence
- Michelle René Lowry
- Theodore E. Christensen
In Finance
- Qiang Cheng
- John E. Core
- W. Guay
- Daniel A. Cohen
- A. Lawrence
- Theodore E. Christensen
- Ervin L. Black
- S. Hamm
Citations in the corpus
- A Review of the Empirical Disclosure Literature: Discussion (2001, unknown): “Tasker (1998) finds that firms with greater analyst following and greater institutional ownership are less likely to have conference calls, and Bushee, Matsumoto, and Miller (2001) find that firms with greater analyst following and greater institutional ownership are less likely to have conference…”
- Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality (2008, methodology): “The use of this exact variable is motivated by Bushee et al. [2003] who used this explanatory variable as a determinant of a firm specific disclosure decision (holding an open versus closed conference call).”
- Does Disclosure Deter or Trigger Litigation (2005, background): “As discussed previously, prior literature suggests that firms’ disclosure policies tend to be ‘sticky’, in the sense that some firms consistently provide earnings guidance while others rarely do (e.g., Bushee et al. (2003), Skinner (2003), Graham et al. (2004)).”
- The Role of the Business Press as an Information Intermediary (2010, methodology): “Section 4 presents results and section 5 concludes.”
- Corporate Use of Social Media (2015, methodology): “examine potential differences in the market response due to large and small investors, we compute ABN_VOL_LG and ABN_VOL_SM as the abnormal volume from large and small trades, respectively, where large trades are defined as those for $50,000 or more (Lee, 1992; Bushee et al., 2003).”
- Do Corporate Site Visits Impact Stock Prices? (2018, background): “Third, prior research shows that complex firms’ information is more difficult to interpret (Tasker 1998; Bushee et al. 2003).”