Mayorga, Diane - In: Accounting, Auditing & Accountability Journal 26 (2013) October, pp. 1135-1169
continuous disclosure (CD) obligations. Design/methodology/approach – Employing aspects of Gibbins et al.'s corporate financial … disclosure framework, this study conducts semi-structured interviews with 22 experienced senior managers from diverse companies … managing CD. Research limitations/implications - Prior disclosure beliefs and personal biases may have a disproportionate …