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Creating firm disclosures

Abstract:

Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors’ perceptions of firms, little is known about how firms actually create these disclosures and how this process impacts presentation. Based on field data collected from nearly 200 firms, we show that there is considerable variation in who prepares disclosures, when they are prepa...

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Publication status:
Published
Peer review status:
Peer reviewed

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Publisher copy:
10.2308/jfir-52578

Authors


More by this author
Institution:
University of Oxford
Division:
SSD
Oxford college:
Green Templeton College
Role:
Author
ORCID:
0000-0002-0176-1093
Publisher:
Emerald
Journal:
Journal of Financial Reporting More from this journal
Volume:
4
Issue:
2
Pages:
1-31
Publication date:
2019-09-01
Acceptance date:
2019-07-23
DOI:
ISSN:
1985-2517
Pubs id:
pubs:1036566
UUID:
uuid:6b0ccf41-30de-4dc6-a0ba-d995bec9fc26
Local pid:
pubs:1036566
Source identifiers:
1036566
Deposit date:
2019-07-31

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