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Keywords: information intermediaries
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Journal Articles
The Accounting Review (2022) 97 (2): 25–50.
Published: 01 March 2022
.... Clinch, under the Senior Editorship of Mary E. Barth. 1 5 2018 1 5 2021 2022 Credit ratings voluntary disclosure information intermediaries More generally, our analysis of credit rating changes' effect on disclosure policy relates to the literature that examines...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2018) 93 (1): 45–69.
Published: 01 January 2018
... demands information intermediaries voluntary disclosure Analysts' industry expertise and their governance role in managers' reporting decisions place them in an important position to influence managers' voluntary disclosure practices ( Yu 2008 ; Hutton, Lee, and Shu 2012 ). However, recent...
Includes: Supplementary data