Flagmeier, Vanessa; Müller, Jens - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 495-532
strategy employs new proprietary data to control for overall reporting quality. We argue and find that uncertainty about the … disclosure vary systematically with the signal of uncertainty. In instances of historic uncertainty, firms exhibit increased … reporting on the reasons and mechanisms behind changes in TLCF. Conversely, in the case of future uncertainty, they increase …