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Keywords: selective disclosures
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Journal Articles
Accounting Horizons (2019) 33 (1): 153–179.
Published: 01 March 2019
... influences the extent to which firm-specific information is impounded into stock prices, i.e., stock price synchronicity, and how the restrictions on selective disclosures imposed by Directive 40 have shaped the relationship between analyst information acquisition and synchronicity. Using a pre-Directive 40...