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  • 28 Aug 2012
  • First Look

First Look: August 28

find that our measure of short-termism is associated with various proxies for accruals and real earnings management, suggesting that our proxy captures not just different disclosure strategies, but also different managerial styles. Next,... View Details
Keywords: Sean Silverthorne
  • 15 Dec 2015
  • First Look

December 15, 2015

some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of selective disclosure by... View Details
Keywords: Carmen Nobel
  • 17 Jan 2012
  • First Look

First Look: January 17

natural experiment that required agents to describe commissions for a specific product caused agents to shift recommendations to an alternative product, which had even higher commissions but no disclosure requirement. We do find some... View Details
Keywords: Sean Silverthorne
  • 07 Feb 2012
  • First Look

First Look: February 7

case:http://cb.hbsp.harvard.edu/cb/product/112006-PDF-ENG Business Intelligence Advisors (BIA), Inc.: Finding the Hidden Meaning in Corporate Disclosures Lauren H. Cohen and Christopher MalloyHarvard Business School Case 212-031 Business... View Details
Keywords: Sean Silverthorne