Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Accounting
Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Research Collection School Of Accountancy
Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of closely related trials are disclosed by their peers. This relation is stronger if the firms face higher competition (as measured by the number of competing trials). It is weaker if the firms are further along in their research than the peers (as measured by the trials’ phase) and if the peers’ disclosures convey more negative news (as …
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Research Collection School Of Accountancy
We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
Research Collection School Of Accountancy
Data that is collected in the business environment can be structured or unstructured. In general, structured data refers to information which is highly organised and which can easily be stored in rows and columns within database systems. On the other hand, unstructured data does not have a strict data structure, and is also not organised in a pre-defined manner.
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Research Collection School Of Accountancy
According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh
Research Collection School Of Accountancy
According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.
Data And Analytics In Corporate Real Estate: Do You Have The Right Talent?, Clarence Goh
Data And Analytics In Corporate Real Estate: Do You Have The Right Talent?, Clarence Goh
Research Collection School Of Accountancy
Is the lack of suitable data and analytics talent in your corporate real estate (CRE) team preventing you from contributing to the wider business strategy?