The effects of corporate name changes on firm information environment and earnings management

Erik Devos, Jianning Huang and Fuzhao Zhou

International Review of Financial Analysis, 2021, vol. 77, issue C

Abstract: 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.

Keywords: Corporate name change; Information environment; Earnings management (search for similar items in EconPapers)
JEL-codes: D80 G30 M41 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001812

DOI: 10.1016/j.irfa.2021.101849

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