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Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
... by increasing the number of forecasts and 8-K filings. Rather than alter the decision of whether to forecast or to provide more informative disclosures, attention causes minor disclosure adjustments. This variation in disclosure is primarily driven by passive investors. Although attention explains significant...
Includes: Supplementary data