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The effects of corporate name changes on firm information environment and earnings management
International Review of Financial Analysis ( IF 8.235 ) Pub Date : 2021-07-25 , DOI: 10.1016/j.irfa.2021.101849
Erik Devos 1 , Jianning Huang 2 , Fuzhao Zhou 3
Affiliation  

We study how corporate name changes affect a firm's information environment and its earnings management. We show that the stock market reacts negatively to name changes. This effect is specifically pronounced for firms that have lower visibility. We also find that firms that change their names tend to have a relatively worse information environment. Finally, we show that earnings management is positively related to firm name changes.



中文翻译:

企业名称变更对企业信息环境和盈余管理的影响

我们研究公司名称变更如何影响公司的信息环境及其盈余管理。我们表明股票市场对更名的反应是负面的。这种影响对于知名度较低的公司尤为明显。我们还发现,更名的公司往往拥有相对较差的信息环境。最后,我们表明盈余管理与公司名称变更呈正相关。

更新日期:2021-08-05
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