Industry Peer Information and the Equity Valuation Accuracy of Firms Emerging from Chapter 11

The authors thank Suraj Srinivasan (editor), an anonymous associate editor, and referees for helpful comments and suggestions. This paper has benefited from helpful comments from Muhammad Azim, Thomas Bourveau (discussant), Kevin Chen, Seungju Choi, Ole-Kristian Hope, Charles Hsu, Anthony Joffre, Min Jeong (Minna) Hong, Darren Henderson (discussant), Pengkai Lin, Weiqi Liu, Xiumin Martin (discussant), Romulo Alves (discussant), and Ron Shalev as well as participants in the Hong Kong University of Science and Technology (HKUST) Accounting Research Symposium, the Singapore Management University Summer Camp, the Rotman Alumni Brownbag Series, the 2021 Canadian Academic Accounting Association–Accounting Perspectives Conference, the School of Knowledge Economy and Management (SKEMA) Corporate Restructuring Conference 2023, Duke University, the University of Utah, and the University of Waterloo.