The ambiguity of earnings announcements
Year of publication: |
2021
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Authors: | Budanova, Sofya ; Cianciaruso, Davide ; Marinovic, Iván |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 67.2021, 4, p. 2541-2561
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Subject: | bias | disclosure | investment | internal controls | ambiguity aversion | Entscheidung unter Unsicherheit | Decision under uncertainty | Unternehmenspublizität | Corporate disclosure | Risikoaversion | Risk aversion | Ankündigungseffekt | Announcement effect | Internes Kontrollsystem | Internal control | Gewinnprognose | Earnings announcement |
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