This study investigates how web-based voluntary disclosure affects the relation between earnings quality and information asymmetry, considering governance attributes. Our results show that both earnings quality and web-based disclosure are associated with reduced information asymmetry. In...

In this study, we assert and test that the determination of corporate performance communication and financial analysts' earnings forecasting work are closely intertwined processes. The resulting endogeneity in capital markets' information dissemination and use is strongly influenced by a...