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Decentralized finance (DeFi) represents a large capital market where users conduct transactions primarily through digital smart contracts. These contracts are susceptible to cyber-attacks and coding errors that can result in significant financial losses, which has led to the emergence of smart...
Persistent link: https://www.econbiz.de/10014354433
Recent disclosure models predict that firms with more pessimistic private information about future operating performance will make more disaggregated discretionary disclosures. We use the IPO S-1 filing setting to address this question, arguing that this setting closely matches the theory...
Persistent link: https://www.econbiz.de/10014244923