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Keywords: 8-K filings
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Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
... by increasing the number of forecasts and 8-K filings. Rather than alter the decision of whether to forecast or to provide more informative disclosures, attention causes minor disclosure adjustments. This variation in disclosure is primarily driven by passive investors. Although attention explains significant...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (3): 1–26.
Published: 01 May 2019
... that managers possess. We tackle this challenge by constructing a proxy for managers' private bad news (residual short interest) and then perform a series of tests to validate this proxy. Using management earnings guidance and 8-K filings as measures of voluntary disclosure, we find a negative relation between...