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Keywords: moderated confidence hypothesis
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Journal Articles
Journal of International Accounting Research (2022) 21 (1): 1–21.
Published: 01 March 2022
...C. S. Agnes Cheng; Jing Fang; Yuan Huang; Yuxiang Zhong ABSTRACT We apply the moderated confidence hypothesis (MCH) to investigate overreaction and underreaction in intra-industry earnings information transfers in an international setting. MCH predicts that late announcing firms' investors...