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Keywords: real effects of disclosure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 23–44.
Published: 01 November 2023
... investor scrutiny. Our paper suggests a holistic perspective to evaluate the reform. More broadly, our study extends the prior literature on the real effects of disclosure (e.g., Graham, Harvey, and Rajgopal 2005 ; Leuz and Wysocki 2016 ) by showing the real effects of expanded disclosure issued...