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Integrated Reporting and Investor Clientele
Sustainability Sustainability Reporting Integrated Reporting Reporting Disclosure
2015/4/29
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented...
Short-termism,Investor Clientele,and Corporate Performance
Short-Termism Myopia Investor Clientele Earnings Management
2015/4/27
Using conference call transcripts to measure the time horizon that senior executives emphasize when they communicate with investors, we develop a measure of corporate short-termism. We find that the m...