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Who is Talking about Whom? Determinants and Consequences

dc.contributor.advisorCheng, Shijunen_US
dc.contributor.advisorZur, Emannuelen_US
dc.contributor.authorWard, Gerald Timothy Crawforden_US
dc.description.abstractDespite 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.en_US
dc.titleWho is Talking about Whom? Determinants and Consequencesen_US
dc.contributor.publisherDigital Repository at the University of Marylanden_US
dc.contributor.publisherUniversity of Maryland (College Park, Md.)en_US
dc.contributor.departmentBusiness and Management: Accounting & Information Assuranceen_US
dc.subject.pquncontrolledPeer firmsen_US
dc.subject.pquncontrolledVoluntary disclosureen_US

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