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This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...
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comparison and incentives to disclose potentially privacy-sensitive information. We find that information sharing is higher under … incentives, and further increases under peer comparison. This effect is driven by those initially disclosing less, who …
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