All Outputs (2)

Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters (2023)
Journal Article
Koulikidou, K., Chantziaras, A., Dedoulis, E., & Leventis, S. (2023). Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters. Journal of International Accounting, Auditing and Taxation, 51, Article 100547. https://doi.org/10.1016/j.intaccaudtax.2023.100547

In this paper, we demonstrate that negative language is employed as a mechanism through which regulators express their differentiated level of concern and pass on stronger messages to riskier reviewees. We investigate the language tone employed by th... Read More about Regulatory enforcement, foreignness and language negativity: Evidence from SEC comment letters.

Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic (2023)
Journal Article
Alexakis, C., Chantziaras, A., Economou, F., Eleftheriou, K., & Grose, C. (2023). Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic. North American Journal of Economics and Finance, 67, Article 101946. https://doi.org/10.1016/j.najef.2023.101946

This paper provides new evidence on herding behavior. Using daily frequency data for 336 US listed firms over a five-year period, we investigate three important elements of financial herding behavior. First, trading volume, representing market intere... Read More about Animal Behavior in Capital markets: Herding formation dynamics, trading volume, and the role of COVID-19 pandemic.