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Keywords: cautionary language
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (4): 81–99.
Published: 01 July 2018
... to companies. Data Availability: Contact the authors. voluntary disclosure forward-looking statements cautionary language safe harbor investor judgments To what extent should managers be protected when the statements they have made about the future prospects of their firm turn out to be wrong...
