HOLLANDER, STEPHAN; PRONK, MAARTEN; ROELOFSEN, ERIK - In: Journal of Accounting Research 48 (2010) 3, pp. 531-563
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>In this paper, we exploit the open nature of conference calls to explore whether managers withhold information from the investing public. Our evidence suggests that managers regularly leave participants on the conference call in the dark by not answering their questions. We find that the...