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Keywords: disclosure policy
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Journal Articles
The Accounting Review (2023) 98 (4): 55–88.
Published: 01 July 2023
...Brian Cadman; Mirko S. Heinle; Daniele Macciocchi ABSTRACT We investigate the relationship between insider horizon and disclosure policy. First, we develop and analyze a rational expectations model assuming insiders are able to commit to a disclosure policy. Insiders with a short horizon prefer...
Journal Articles
The Accounting Review (2016) 91 (5): 1291–1313.
Published: 01 September 2016
...Stephen P. Baginski; Lisa A. Hinson ABSTRACT We document the interrelationship of disclosure policy decisions among firms by providing evidence that the cessation of quarterly management forecast guidance by 656 firms (“stoppers”) during 2004–2009 is associated with a pursuant increase...