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Keywords: strategic disclosure
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Journal Articles

Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases

Caleb Rawson, Brady J. Twedt, Jessica C. Watkins
Journal: The Accounting Review
The Accounting Review (2023) 98 (4): 345–371.
https://doi.org/10.2308/TAR-2021-0088
Published: 01 July 2023
... capacity constraints to “hide” negative news. JEL Classifications: G12; G14; M41; M48. strategic disclosure disclosure processing costs investor attention We next develop and test hypotheses that explore cross-sectional variation in the decision to issue an unrelated press release...
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Journal Articles

Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media

Michael J. Jung, James P. Naughton, Ahmed Tahoun, Clare Wang
Journal: The Accounting Review
The Accounting Review (2018) 93 (4): 225–252.
https://doi.org/10.2308/accr-51906
Published: 01 July 2018
.... September 2015 August 2017 2018 strategic dissemination strategic disclosure social media Twitter We examine whether firms strategically disseminate information to the public. Strategic dissemination is different from strategic disclosure, whereby firms...
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Journal Articles

Does Real-Time Reporting Deter Strategic Disclosures by Management? The Impact of Real-Time Reporting and Event Controllability on Disclosure Bunching

Xiaoli (Shaolee) Tian
Journal: The Accounting Review
The Accounting Review (2015) 90 (5): 2107–2139.
https://doi.org/10.2308/accr-51095
Published: 01 September 2015
... of regular and in-play poison pill adoptions to examine whether managers' ability to time events affects whether real-time reporting deters strategic disclosure. I find that real-time reporting does not deter disclosure bunching for regular poison pills, but does deter it for in-play pills...
View article titled, Does Real-Time Reporting Deter <span class="search-highlight">Strategic</span> <span class="search-highlight">Disclosures</span> by Management? The Impact of Real-Time Reporting and Event Controllability on Disclosure Bunching
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Includes: Supplementary data