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    Who is Talking about Whom? Determinants and Consequences

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    Ward_umd_0117E_20728.pdf (881.8Kb)
    No. of downloads: 212

    Date
    2020
    Author
    Ward, Gerald Timothy Crawford
    Advisor
    Cheng, Shijun
    Zur, Emannuel
    DRUM DOI
    https://doi.org/10.13016/z6h2-fwtk
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    Abstract
    Despite the importance of peer firm information in capital markets, we know little about what peer firms say about each other in financial disclosures. This paper provides evidence on this topic and documents that approximately 17 percent of earnings conference calls contain at least one peer firm mention from managers. I also find that managers are, on average, more likely to mention peer firms with superior performance. This tendency, however, is less pronounced around upward perception events. Finally, I provide evidence that capital market participants find peer firm mentions informative.
    URI
    http://hdl.handle.net/1903/26247
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    • Accounting & Information Assurance Theses and Dissertations
    • UMD Theses and Dissertations

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    DRUM is brought to you by the University of Maryland Libraries
    University of Maryland, College Park, MD 20742-7011 (301)314-1328.
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