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Communicating subjective evaluations
Lang, Matthias - 2012 - this version: August 2013
Should principals explain and justify their evaluations? In this paper the principal's evaluation is private information, but she can provide justification by sending a costly cheap-talk message. I show that the principal explains her evaluation to the agent if the evaluation turns out to be...
Persistent link: https://www.econbiz.de/10009569527
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Beyond information : disclosure, distracted attention, and investor behavior
Hillenbrand, Adrian; Schmelzer, André - 2015 - Working paper version: December 2015
Financial disclosure documents provide investors with product details to facilitate informed investment decisions. We … investigate whether the appearance - the visual frame - of disclosure documents impacts risk and return expectations and … visual frame. Results are in line with the distracted attention mechanism and suggest that disclosure policies should take …
Persistent link: https://www.econbiz.de/10011416914
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Strategic communication with reporting costs
Fluet, Claude; Emons, Winand - 2016
by selective disclosure of facts. As is well known from the literature, competition between the informed parties …
Persistent link: https://www.econbiz.de/10011419483
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Investor sophistication and disclosure clienteles
Kalay, Alon - In: Review of accounting studies 20 (2015) 2, pp. 976-1011
Persistent link: https://www.econbiz.de/10011283628
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Political pressures and the evolution of disclosure regulation
Bertomeu, Jeremy; Magee, Robert P. - In: Review of accounting studies 20 (2015) 2, pp. 775-802
Persistent link: https://www.econbiz.de/10011283638
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The impact of order effects on nonprofessional investors' belief revision when presented a long series of disclosures in an experimental market setting
Daigle, Ronald J.; Pinsker, Robert E.; Pitre, Terence J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 313-326
Persistent link: https://www.econbiz.de/10011304160
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Strategic obscurity in the forecasting of disasters
Aoyagi, Masaki - In: Games and economic behavior 87 (2014), pp. 485-496
Persistent link: https://www.econbiz.de/10011304936
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Mandatory disclosure and firm behavior : evidence from share repurchases
Adams Bonaimé, Alice - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1333-1362
Persistent link: https://www.econbiz.de/10011337684
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Forward contracting and incentives for disclosure
Arya, Anil; Mittendorf, Brian; Sudbury, Austin - In: Review of accounting studies 20 (2015) 3, pp. 1093-1121
Persistent link: https://www.econbiz.de/10011341739
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Manufacturer marketing initiatives and retailer information sharing
Mittendorf, Brian; Shin, Jiwoong; Yoon, Dae-hee - In: Quantitative marketing and economics : QME 11 (2013) 2, pp. 263-287
Persistent link: https://www.econbiz.de/10009749846