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Keywords: information environment
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Journal Articles
Journal of International Accounting Research (2022) 21 (1): 1–21.
Published: 01 March 2022
... in a large sample of international firms. To the extent that the country-level information environment and culture share the precision of peers' earnings as signals of each other's earnings, we find that late announcing firms' investors are more likely to underreact in countries with a richer information...
