Brokerage mergers & closures are shaking up the media! 📰 When analyst coverage drops, media attention falls—except during earnings season, when it spikes! The media turns to firm-provided information like earnings calls & guidance. rdcu.be/d1kim #DecemberIssue

Looking for some #WeekendReading? 📚 We've got you covered with five amazing papers from our #DecemberIssue! 1. rdcu.be/d1ocK 2. rdcu.be/d1j4e 3. rdcu.be/d1rcL 4. rdcu.be/d1Rnn 5. rdcu.be/d1kqs Which one will you explore first? 🧐

#IPO pricing & analyst coverage re-examined! 📊 Study shows unaffiliated analysts focus more on offer price revisions than first-day returns. Paper also explores how lead underwriters influence recommendations post-JOBS Act. Learn more: rdcu.be/d1pm8 #DecemberIssue

Did you know? Research shows that gender plays a role in labor cost adjustments: women are more likely to face dismissals during downturns, while men are more likely to be hired during upturns. Learn more: bit.ly/48XZBq5 #OpenAccess

SEC disclosures show firms adjust CEO-worker pay ratios based on peer comparisons. High-ratio firms reduce the gap further when stakeholder influences are stronger. Stakeholders play a key role in mitigating the pay gap. #DecemberIssue rdcu.be/d1kpG

Unequal access to annual reports during the 1970 postal strike caused a 28% drop in trading volume—showing why equal access to disclosures matters. Adverse selection is real! Read the #OpenAccess paper by Li (Vanderbilt Business) & Venkatachalam (Duke University): bit.ly/3VVCg2P

Study finds "strategically important" & "wasting" intangibles provide distinct insights vs. goodwill, shaping debates on recognition & disclosure standards in #FinancialReporting. Read more in our #DecemberIssue: rdcu.be/d1jPN

🎄✨ @RASTJournal wishes our readers, writers & reviewers a wonderful holiday season! ✨🎄 Thank you for your incredible contributions and support throughout the year. Wishing you joy, peace, and continued success!

Do application methods for accounting changes matter? Study finds retrospective application improves forecasting, reduces errors & calms market reactions. Evidence from SFAS 154 & revenue recognition uncovers key trade-offs. #DecemberIssue rdcu.be/d1jNI

Do foreign anti-corruption laws affect US firms? The UK Bribery Act limits US multinationals in high-risk countries, adding costs & enforcement risks. Can extraterritorial laws fight global corruption? #DecemberIssue rdcu.be/d1jQl

Does the SEC's initiative to suspend inactive shell companies reduce fraud in OTC markets? Study shows these suspensions lead to significant fraud deterrence among peer firms, even in low-regulation markets. #DecemberIssue rdcu.be/d4dkq

Insights on corruption, governance & global business in our #DecemberIssue. Ideal #WeekendReading! 1 rdcu.be/d1jNI 2 rdcu.be/d1jPN 3 rdcu.be/d1kpG 4 rdcu.be/d1pm8 5 rdcu.be/d1kim 6 rdcu.be/d1jQl 7 rdcu.be/d4dkq

Unequal access to mandatory disclosures harms capital markets. Study shows that a 1970 postal strike reduced trading volume by 28%, highlighting the impact of information asymmetry on investor behavior. bit.ly/3VVCg2P #OpenAccess

Accrual quality and earnings persistence: linked or misleading? This study unveils how accounting measurement errors skew persistence estimates—and what happens when we debias them. A must-read for accounting researchers! #DecemberIssue rdcu.be/d5lJZ

Happy New Year from @RASTJournal! 🎉 We look forward to another year of advancing research, fostering innovation, and collaborating with you. Cheers to a prosperous and impactful year ahead! 📚✨

Congrats to the Top Referee Award Winners at the 2024 RAST Conference! 🙌 Atif Ellahie (University of Utah) Henry Laurion (Leeds Business) Lorien Stice-Lawrence (USC Marshall School of Business) Sorabh Tomar (SMU Cox School of Business) Stefano Cascino (LSE) Your expertise & commitment to @RASTJounal make all the difference!

How do insurers help parent firms meet earnings forecasts? New research finds insurers increase bond investments while reducing equity and cash holdings—but this comes at a cost to long-term returns. Read the #OpenAccess paper to learn more! bit.ly/4iUeNJi

Third-party verification is reshaping #ESG reporting in the US. Between 2010 & 2020, ESG assurance grew significantly among S&P 500 firms, leading to greater transparency, improved ratings & higher investor engagement. 🌱📊 Read the #OpenAccess paper: bit.ly/49Kgbdv

JUST PUBLISHED Do negative headlines hurt Big Four auditors? Study of 110 reputation-damaging events (2007–2019) finds: investors show little reaction & client losses are brief and negligible. Impact? Surprisingly small. Free to access for a limited time! bit.ly/40bX47C

🚀JUST PUBLISHED! Can government contracts help save the planet? 🌍 New research shows firms ramp up climate disclosures & take real green actions when procurement expands. Discover how #OpenAccess bit.ly/3CdMQM6