The genesis of voluntary disclosure : an analysis of firms' first earnings guidance
Year of publication: |
2021
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Authors: | Allee, Kristian D. ; Christensen, Theodore E. ; Graden, Bryan S. ; Merkley, Kenneth J. |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 67.2021, 3, p. 1914-1938
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Subject: | voluntary disclosure | earnings guidance | management earnings forecasts | initial public offerings | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Prognose | Forecast | Börsengang | Initial public offering | Gewinnermittlung | Profit determination | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy | Investor Relations | Investor relations | Öffentlichkeitsarbeit | Public relations | Selbstverpflichtung | Voluntary agreement | Ankündigungseffekt | Announcement effect |
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