The joint impact of commitment to disclosure and prior forecast accuracy on managers' forecasting credibility
Although managers rate concerns about being seen as committed disclosers as an important consideration in their voluntary disclosure decisions, prior research has paid limited attention to how investors view commitment to disclosure. This study experimentally tests two competing perspectives relatin...
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| Format: | Others |
| Language: | English |
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2012
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| Online Access: | http://hdl.handle.net/2152/17813 |