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Keywords: strategic disclosure
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Journal Articles
The Accounting Review (2023) 98 (4): 345–371.
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...
Journal Articles
The Accounting Review (2018) 93 (4): 225–252.
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...
Journal Articles