The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

By Gregory S. Miller, Douglas J. Skinner. 2015

408 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8a0085a60b01e21d6f430a7e23040742625a754a

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Citations in the corpus

Media Coverage of Corporate Taxes (2018, background): “Finally, we contribute to the literature spanning finance, accounting, and management that examines the relation between the media and firm behavior, and we provide evidence to help answer the call in Miller and Skinner (2015) to deepen our understanding of the monitoring role of the media.”
Capital market effects of media synthesis and dissemination: evidence from robo-journalism (2017, positive): “Third, our study answers the call of Miller and Skinner (2015) to examine the implications of media coverage in general interest media outlets as opposed to the specialized business media.”
Corporate Use of Social Media (2015, background): “Second, it is also possible that firms may use social media more to mitigate bad news, such as investor uncertainty created by large negative earnings surprises (Miller and Skinner 2015) or other crises such as product recalls (Lee et al. 2015).”
The role of the media in disseminating insider-trading news (2016, neutral): “1 See Miller and Skinner (2015) for a recent summary of this research, which we describe further in Sect.”
The effect of carbon dissemination on cost of equity (2019, background): “In essence, using Twitter allows firms to reach potential investors directly and prolongedly in a timely manner that can reduce the time, effort, and energy that investors need to spend on finding, searching for, and accessing information (Blankespoor, 2018; Miller & Skinner, 2015).”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, positive): “Earnings management and accruals-based proxies have been used for two decades starting with Jones (1991) and the modified Jones model (Dechow et al.”