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Keywords: mosaic
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Journal Articles
Public Disclosures and Information Asymmetry: A Theory of the Mosaic
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (1): 79–99.
Published: 01 January 2020
...Edwige Cheynel; Carolyn B. Levine ABSTRACT We model an information mosaic in which multiple signals—one gathered by an informed trader and the other publicly disclosed by the manager of the firm—are combined to estimate firm value. Under testable conditions, voluntary disclosures lead to higher...
