.... Glover, under the Senior Editorship of Mary E. Barth. 03 11 2021 10 10 2022 01 11 2022 2023 investment horizon voluntary disclosure disclosure policy information asymmetry Our study also provides new evidence on the disclosure practices of IPO firms, which...

... COI in analyst reports on investors' decision making depends on investment horizon. Experimental results show that short-term investors who view a COI disclosure are significantly less willing to invest in the recommended stock compared to short-term investors who do not view such a disclosure, while...