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Keywords: economic event
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Journal Articles
The Accounting Review (2021) 96 (4): 405–432.
Published: 01 July 2021
...Jason D. Schloetzer; Ayung Tseng; Teri Lombardi Yohn; Yeo Sang Yoon ABSTRACT We find that firms are less likely to disclose information regarding a negative economic event for which the firm is likely to be blamed than a negative event for which the firm is likely to be perceived as blameless. We...