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Keywords: Timeliness
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (2): 352–372.
Published: 13 April 2023
... and are the most concise, prompt the strongest reaction. Investors similarly react significantly to Form 56-1 and Form 56-2, although Form 56-2 provides additional information beyond Form 56-1. The market reactions to small firms are stronger. Collectively, equity investors focus on the timeliness of disclosures...
