Peer Effects in Financial Reporting and Capital Markets
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074).
Deadline for manuscript submissions: 31 March 2026 | Viewed by 17
Special Issue Editors
Interests: accounting; financial management
Special Issue Information
Dear Colleagues,
Recent research has highlighted that accounting information released by one firm can reverberate across peer firms that share similar economic fundamentals, supply-chain positions, or geographic footprints. This “peer‑firm channel” has multiple implications:
- Firms often benchmark against—and sometimes imitate—the disclosures, estimates, and real activities of their peers;
- Equity analysts, credit rating agencies, and investors increasingly incorporate cross‑firm information when forming expectations and valuing securities;
- Understanding inter‑firm information spillovers can guide policy aimed at improving comparability and market efficiency.
The proposed Special Issue would welcome empirical, theoretical, and policy‑oriented papers that examine the following subjects:
- How a focal firm’s accounting information affects the valuation, financing, or real decisions of economically similar firms;
- The mechanisms (e.g., information transfer, reputation, competition) through which these peer effects operate;
- How information users (investors, regulators, intermediaries) recognize and respond to cross‑firm properties of accounting data;
- Methodological innovations for measuring peer effects in archival, experimental, or survey settings.
Dr. Sangwan Kim
Dr. Robert Kim
Guest Editors
Manuscript Submission Information
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Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- accounting information spillovers
- inter-firm information transmission
- financial reporting comparability
- cross-firm valuation
- disclosure benchmarking
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