4.4 Article

Electronic voting and strategic disclosure before shareholder meetings

Related references

Note: Only part of the references are listed.
Article Economics

The effect of the COVID-19 pandemic on information disclosure: Evidence from China

Zhao Wan et al.

Summary: This study examines the impact of the COVID-19 pandemic on information disclosure tendencies and characteristics using Chinese data. The findings suggest that the uncertainty caused by the pandemic makes it difficult to make earnings forecasts, resulting in decreased forecast precision and timeliness during the pandemic.

ECONOMICS LETTERS (2022)

Article Business, Finance

The power of crowds: can minority shareholder activism promote management earnings forecast accuracy

Yinju Nie et al.

Summary: The novel online activism of minority shareholders can enhance management earnings forecast accuracy, especially with more negative media coverage and higher manager response quality. The findings suggest that minority shareholders in China could effectively monitor management when empowered with voice in the information age.

ACCOUNTING AND FINANCE (2021)

Article Law

Shareholder Voting and COVID-19: The China Experience

Chao Xi

Summary: This research uses state-of-the-art data-mining techniques to analyze the voting behavior of Chinese shareholders in general meetings of Shanghai Stock Exchange-listed companies from 2015 to 2020. The study found that minority shareholders in China have a more active voting tendency, especially during the COVID-19 pandemic in 2020. The research emphasizes the potential of shareholder activism in economies where share ownership is concentrated and has implications for the ongoing discourse on virtual shareholder meetings and shareholder franchise.

CHINESE JOURNAL OF COMPARATIVE LAW (2021)

Article Business, Finance

Propensity Score Matching in Accounting Research

Jonathan E. Shipman et al.

ACCOUNTING REVIEW (2017)

Article Business, Finance

It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings?

Valentin Dimitrov et al.

JOURNAL OF ACCOUNTING RESEARCH (2011)

Article Business, Finance

Managerial empire building and firm disclosure

Ole-Kristian Hope et al.

JOURNAL OF ACCOUNTING RESEARCH (2008)

Article Business, Finance

Financial accounting information and corporate governance

RM Bushman et al.

JOURNAL OF ACCOUNTING & ECONOMICS (2001)