Author ORCID Identifier

https://orcid.org/0009-0002-0841-9597

Defense Date

2026

Document Type

Dissertation

Department

Business

First Advisor

Myung Seok Park

Second Advisor

Mi(Jamie) Zhou

Third Advisor

Thomas Hansen

Fourth Advisor

Seong Byun

Fifth Advisor

Liang Yi

Abstract

I investigate the impact of local media’s political orientation on firms’ voluntary disclosure, exploiting the acquisitions of local TV stations by Sinclair Broadcast Group, a conservative media conglomerate. Drawing on the media bias theory and implementing a staggered difference‐in‐differences design, I find that the local partisan media affects management earnings forecasts. Specifically, Conservative-leaning CEOs in designated market areas (DMAs) affected by Sinclair’s acquisitions forecast more optimistically, increasing forecast frequency and inflating forecasted earnings. The impact is stronger if the DMAs are more Liberal-leaning before the acquisitions and when firms have weaker corporate governance. I also find that the stock market reacts less strongly to Conservative-leaning CEOs’ forecasts after the acquisitions, suggesting that investors understand that the forecasts could be overly optimistic. My findings suggest that the local media’s political orientation could have broader implications for the overall financial market.

Rights

© The Author

Is Part Of

VCU University Archives

Is Part Of

VCU Theses and Dissertations

Date of Submission

8-4-2026

Included in

Accounting Commons

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