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Keywords: Earnings press releases
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Journal Articles
Does managerial ability affect disclosure? Evidence from earnings press releases
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 192–226.
Published: 18 February 2021
...' perceptions of their ability. The authors also examine the relation between MA and the informativeness of tone to predict future firm performance and explain investors' reaction at earnings announcement. Design/methodology/approach The authors collect 24,000 earnings press releases of 1,149 distinct firms...
