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Keywords: intraday returnsClose
Journal: The Accounting Review
The Accounting Review (2023) 98 (1): 163–190.
Published: 01 January 2023
... discretion. Using intraday returns and disclosure times obtained through a Freedom of Information Act request, we also find that markets quickly react to the release of ITA measures in Form 5500. Our study provides novel empirical tests of theory about the benefits of ITA using actual, not imputed, ITA...